Urea helps the breakdown of dead skin, Moisturizes and softens dry cracked, rough, and hardened skin (face, hands, elbows and feet)Urea 10% contains which nourishes the skin and makes it softer. Lactic acid is a gentle alpha-hydroxy acid that helps promote the skin's natural exfoliation process-which aids in softening and smoothening the skin and improve its overall texture. Additionally, lactic acid is one component of the skin's natural moisturizing factor, which is a blend of compounds naturally found in the skin that helps to hold moisture with in the skin . Quickly absorbed Ointment cares for and smooths chapped skin . Deeply effective moisturizing complex made from the natural moisturizing factors urea & lactic acid.