heel-toe is essentially rev matching. rev matching is where you downshift. in order to minimize engine bog caused by the synchros working...you blip the throttle in between shifts. arg...maybe a more detailed description would help. ok lets say at 50mph, you're in 4th gear. now when you downshift to 3rd, your synchros have to work to get your engine speed (revs) to match the road speed (mph). at this point you'll notice a lack of throttle response cause your synchros are working hard. so to rev match...you downshift to neutral, blip the throttle, then downshift to 3rd. you should notice a smooth transfer of power...no engine bog down. getting to know how much to blip the throttle takes practice. ok...now heel-toe (toe-heel)...going into a turn...you're going 50mph...now usually you'd slow down to about 30, maybe 20...thereby needing to downshift into 2nd. this takes the car out of the powerband, and accelerating is like trying to go uphill. so going into the turn, you brake late, using the outside of your foot to blip the throttle (some people use their toes to brake and their heel to punch the throttle, hence the name) downshifting into 2nd and tada...you're coming out of the corner at 30-40mph. your situation may vary...all corners are different. this takes a shitload of practice...hell ive had the car for about 8 mos now and i still havent gotten it right.