"Toes" is a song recorded by the Zac Brown Band, an American country music band. Lead singer Zac Brown and bass guitarist John Driskell Hopkins co-wrote the song with Shawn Mullins and Wyatt Durette. It is the third single from Zac Brown Band's 2008 major-label debut album The Foundation, as well as the third top ten country hit and second number one for the band.

Zac Brown wrote "Toes" with Wyatt Durette (with whom he co-wrote the band's first two singles, "Chicken Fried" and "Whatever It Is") along with the band's bass guitarist John Driskell Hopkins and musician Shawn Mullins. According to Brown, Durette phoned him at six o'clock one morning during his 30th birthday vacation in Key West, and provided him with the idea for the song.

In the song, the male narrator describes a relaxing trip to Mexico from Georgia, or "G-A." Throughout the verses, he tells of the "pretty señoritas" and "muchachas" that he encounters, as well as the copious alcoholic drinks that he consumes. In the final pre-chorus, the narrator runs out of money, returns home and continues to relax there.

The version released to most radio stations replaces the line "I got my toes in the water, ass in the sand" from the chorus with "[…]toes in the sand" and edits out the line "roll a big fat one" from a later chorus. These edits were met with different responses from those involved with the creation of the song. Durette said, "If people like the song, they are going to buy it and they end up with the real version. So while it’s not the greatest, it’s not the end of the world either," while Brown said that he would rather have the song not played at all than have an edited version played.

According to Brown, the song's music video includes a central character named "Flody Boatwood" and several cameo appearances. including Kid Rock. This video is directed by Darren Doane. It was released July 7, 2009. Portions of the music video were shot at Daniel's Grocery off of Pilgrim Mill Road in Forsyth County, Georgia and also on Lake Lanier.

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