You will need the stitches distributed on the DPN’s in the same way when you get to the toes but to help you knit the foot, move some stitches around. I suggest you move 4 stitches at each end of the DPN that has 24 stitches on it along to the nearest DPN.
Continue working in the round until your work measures 7 (8, 9) inches from the back of the heel.
Move the stitches back on to the correct DPN’s.
10 (11, 12) stitches on 1 DPN, 20 (22, 24 ) stitches on the DPN that goes across the front of the foot and 10 (11, 12) stitches on the other DPN.
The toe of the foot starts at the base of the toes and is shaped so that it narrows towards the end of the toes. This shaping is done by decreasing 4 stitches on every other round as follows:
Rnd 1: K7 (8, 9), K2TOG, K1, K1, SSK, K14 (16,18), K2TOG, K1, K1, SSK, K7 (8, 9)
Rnd 2: Knit
Rnd 3: K6 (7, 8), K2TOG, K1, K1, SSK, K12 (14, 16), K2TOG, K1, K1, SSK, K6 (7, 8)
Rnd 4: Knit
Rnd 5: K5 (6, 7), K2TOG, K1, K1, SSK, K10 (12,14), K2TOG, K1, K1, SSK, K5 (6, 7)
Rnd 6: Knit
Rnd 7: K4 (5, 6), K2TOG, K1, K1, SSK, K8 (10,12), K2TOG, K1, K1, SSK, K4 (5, 6)
Carry on in this way until 16 (20,20) stitches remain.
Move 8 (10,10) stitches from 1 DPN to the other DPN with few stitches on so the work is now just on 2 DPN’s.
Cut the yarn leaving a 12 inch tail and now you are ready for the seamless grafting for the toes.