There is an on-going debate in the world of beauty about the use of toner. There are some experts that say it is a necessary step in your everyday beauty regimen. Others disagree and of course some are on the fence. Historically toner was used as a secondary cleanser to remove residue from the first cleanser and any makeup left behind. With the advances made in cosmetic science over the years, many experts feel cleansers rinse clear enough to skip the toner step. Quite a few women disagree! After cleansing their faces, they still get dirt on the cotton ball when they swab with a toner. Why would that be? The experts against toner say "Get a better cleanser."
The ingredients in a typical toner are the main source of concern for many experts. Included are astringents and alcohols which are rather irritating to the skin. Because of the drying effect of astringent and alcohol, toner is often only recommended for people with excessively oily skin. Also important to note, quite a few women enjoy the 'tightening' sensation they feel in their skin after the use of a toner; however, this is not really a good thing as it is clearly an indication of drying.
I, for one, am an avid user of toner. I have extremely dry skin and am prone to dry patches (aargh!). I'm constantly fighting with my skin to exfoliate, cleanse and moisturize in a way that isn't overly drying and doesn't cause random breakouts. Its a never ending battle! I use moisturizing toner, which I find is easy on my skin and helps to remove the nasty little flakes left behind after I've cleansed or scrubbed. I don't recommend astringents or alcohol in the use of any personal care products, especially not on the face. To me, the skin on the face is just much to precious!
There is clearly no right or wrong in this issue. Do what is best for your skin. Only you know what that is.