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A toe rail lets you hook your toes under it so you can lean over the gunnel without going overboard. Its a rail like a bow rail at the floor of the boat.

Some boats especially larger sportfish have wide gunnels that hang over the edges of the cockpit. That way, when you lean over the gunnel to wire a fish etc your legs are against the gunnel, but your feet are UNDER the gunnel. You stay more stable that way.

On other boats like the v-20, the gunnels do not extend out over the cockpit. Instead you lean up against the walls of the boat/sides of the hull. Your toes are also against the hull/sidewall. This makes staying in the boat difficult and its easy to loose balance. Toe rails give ya something to hook your toes under to counteract this. :)