Toes don't look too bad. A little too hard edged if you will.
Also notice the nasty skin between the rear left leg and the body. That just looks wrong.

with the toes I've also noticed some foot deformation around the tops of the toes. While it would look like there is some movement in the structure of the foot on an elephant, there doesn't appear to be so much deformation.

That was probably a brutal explanation of things but ask for it clearer and I shall try.

Please don't take this as a bashing, but I hope you're only modeling half of the elephant for one, but it doesn't seem like there is a whole lot of progress on this guy beyond the toes.
If you did all 4 feet, I think you might want to consider chopping this thing in half and mirroring it over when all is done.
Anywho, keep it up good sir.