Tip to note (3)

I believe the answer is:

toe

'tip' is the definition.
(thesaurus)

'to note' is the wordplay.
'note' becomes 'e' (musical note).
'to'+'e'='TOE'

(Other definitions for toe that I've seen before include "Extremity of the body" , "Pedal digit" , "Small member" , "one digit?" , "Conform-...the line" .)

I've seen this clue in The Times.

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