White flakes in socks, white flakes on bed sheets, white flakes on towels after wiping or scrubbing the itchy area between the toes are all dried skin flakes of dead skin cells that come from athlete’s foot. As long as there is tinea pedis on the foot, there will be white flakes.
The white rough skin on the heels, the foot, under the toe nails, and between the toes is dry and it will shed dead skin flakes.
Feet that do not have tinea pedis do not have rough white skin. Women who always wear open toed sandals and do not have athlete’s foot do not have rough dry skin on the feet.