The formula is designed to soften hard skin on the feet and heal cracked heels.  The cream contains a very high concentration of urea that absorbs the skin and retains moisture.  Allantoin enhances the effect of urea and all other botanical active ingredients.  That is why the name (UA).  The active polar components are trapped in our proprietary phospholipid micelles incorporated with botanical emollient cream containing cocoa butter, mango butter, candelilla wax, and sweet almond oil.  The active botanical ingredients are Eucalyptus Blue Gum essential oil, Rosemary, Roman Chamomile, and Sandal Wood essential oils.  These are all known to have anti-inflammatory and antifungal healing effects.  Applying a pea-size amount of cream and massaging it into the feet every evening would do miracles to your feet.