The purpose and method of this thesis are to put the combination of acrylic liquid and acrylic powder on the natural toenails of study subjects who suffer from ingrown toenails and make any proper artificial toenails, to measure and analyze the alleviation level of ingrown toenails with the use of the artificial toenails, to measure the stress perception and depression index before and after the treatment, and to investigate how the ingrown toenails affect stress and depression. To achieve the purpose, this study was conducted for 9 weeks. The results were drawn as follows. Regarding the alleviation level of the toenails, in the case of the test group, the toenail lengths on the right side and on the left side increased after the treatment program, and as C-curve width on the frontal toenail was widened, the pain caused by the ingrown toenail reduced. Regarding the stress perception measurement, the test group`s stress significantly reduced, whereas the control group`s stress increased. Regarding the depression index measurement, the test group`s depression index decreased, whereas the control group`s depression index showed no significant change. The study results indicated that the acrylic treatment program with the artificial nails using acrylic helped prevent any further progress of ingrown toenails and thus reduce negative influences on human body, such as toenail changes, toenail pain, stress index, and depression index. In the aspect, the treatment program is considered to be an effective method to treat toenails.