My son was sure he wanted to be a dancer until after a few lessons!  These black lace up tap shoes were expensive and they are like brand new!!!  I have showed the bottom of one of the shoes in my photo so you can see what great condition these shoes are in! 

These are made by Leo's.  I bought them at a dance studio store.  They are a size 10.

I would think a girl could wear these also, but they are not the traditional girl style.