Corn and calluses actually have fundamental differences. A corn is a type of common wart, which is essentially a viral infection. This type of infection is somewhat similar to plantar warts, usually occurring on the sole of the foot. Although both conditions are more likely to occur on the sole, common warts typically manifest as protruding bumps on the surface, whereas calluses are not protruding and the skin in the affected area is relatively smooth. Thus, one can determine the type of condition based on these surface appearances. However, both conditions share commonalities such as being caused by viral infections. Additionally, common warts generally have a darker color, while calluses are more translucent.