Meshell,
I think I talked to the same person about the belt sander. What he actually meant was that he used the sand paper belt that would go on the belt sander, he didn't actually use it with the power tool plugged in. Belt sander sand paper has a different backing to let it be more flexible so it can rotate around the spools on the sander. It lasts longer and doesn't "crease" as easily. I still think the best way for me is to get my skin as soft as possible and use a 3M pad(the pads you scrub your dishes with) to knock down all the loose dead skin. It is more flexible and knocks down everything evenly unlike sand paper which knocks down the high spots first before it gets to anything else. A loofa(sp?) works great too. I have seen exfoliating gloves, which is actually a scrub pad made into a glove, it works great and covers a larger area at one time. You can get them at almost any pharmacy or drug store, usually in the bath section.
Keith.