Yes, toes is in the scrabble dictionary

...and is worth 4 points by itself.

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Toes Definition

noun

Plural form of toe.
from the English-language Wiktionary

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Top Words by points

Points

toes

4

2 letter words with TOES

Points

es

2

et

2

oe

2

os

2

so

2

te

2

to

2

3 letter words with TOES

Points

est

3

oes

3

ose

3

set

3

sot

3

tes

3

toe

3

4 letter words with TOES

Points

toes

4

Found 15 words in 0.11312 seconds