This cross-sectional study examined foot and toe morphology in 79 first-grade students of an elementary school. Floating toes were observed in 66.7 and 82.5% of males and females, respectively, while hallux valgus, digitus minimus varus, and splayfoot were absent in all students. On examining lateral differences in the foot, the left foot tended to be longer than the right foot, with a greater hallux angle, but the digitus quintus angle was greater on the right compared with left side among males. Among females, significant lateral differences were observed only in the digitus quintus angle but not in the foot length/width, hallux/intermetatarsal angle, or the number of floating toes. The results suggest that there are sex and lateral differences in the foot even among first-grade elementary school students, and floating toes are present in two-thirds of them.