The handle was a real plus with this - it has a good grip and it's a really pretty shade of green.
In terms of getting rid of the dead skin on my heels, it worked well at first, but I found over time that it became less and less effective as it wore down. I wasn't using it more than other comparable files I've used in the past, so I was a little surprised that this one wore down so quickly - I'd say it lasted me about three weeks before it became ineffective. I've had other pedicure files that have done a better job, so I wasn't overly wowed by the long-term performance.
On the plus side, it wasn't overly 'aggressive' when it was still new - I could pumice without getting to that painful point that some pumice stones get to. In that sense, I would recommend this to users with sensitive feet, there is less risk of hitting a painful point in your pumicing.
I've never tried it on wet feet (I had a previous bad experience pumicing wet) so I can't speak to how well it does in that area, but as a dry pumice it works well for a limited time.
Have used one of these for ages as I'm on my feet for work, and wouldn't be without it. Usually use it after a soak in the bath when foot skin is soft. Gets read of all the rough course skin on the soles/heals. Then I lather on a nice foot cream. I do this a least once a month, and it leaves my feet feeling 100% pampered.