The mortician worked at the Memphis funeral home where Elvis’ body was taken.
He is also selling off other items used to prepare his corpse.
The objects up for sale in Chicago include rubber gloves, forceps, a comb, eye liner, lip brushes and arterial tubes.
The toe tag reads ‘John Doe’, because a fan nicked the one reading ‘Elvis Presley’ soon after his death in August 1977.
“It’s a disgrace. His everlasting memory should be of his singing, not the gruesome and grubby items used to clean up his corpse,” The Daily Star quoted Elvis’ fan Stewart Dalrymple as saying.