B.C.
It's really common.
Do you wear socks much or do you go barefoot a lot?
Wearing socks helps keep your feet soft.
First you need to exfoliate the dead skin.
Soaking them in warm water with some vinegar and Epsom salts (till your feet are totally water logged) will soften the dead skin, then take a foot rasp and rub it off.
If you want, you can try a chemical peel - something called Milk Foot:
http://www.amazon.com/Milk-Foot-Intense-Exfoliating-Pad/d...
Follow instructions, then wait about 5 days - you'll notice the dry skin start to flake off.
If you then soak your feet as described above - the dead skin easily peels off like a snake shedding it's skin.
It's painless and so easy.
After that, use your favorite lotion or foot cream to moisturize on a regular basis.
Your feet will feel great for several months.