Urea, sometimes referred to as Carbamide, when applied to the skin, can very effectively treat dryness of cracked and callused heels. In addition it works effectively in skin conditions which cause itching and dryness, such as may occur in psoriasis/eczema, fungus and yeast skin conditions. It may also be used to soften nails. Urea works in part by loosening dried skin. 

Urea 40% Cream is specially formulated for dry, rough and callused skin. It is scientifically designed to heal dry heels, prevent itching, soften fungal toenails and to deliver the best treatment for painful cracked feet and hands. Urea draws moisture to the skin and hydrates dry areas making it a great moisturizer and exfoliator. Urea keeps the skin's barrier strong and healthy by renewing and regenerating skin cells. A strong skin barrier can keep out potential irritants as well.

Dosage and Administration - Apply Urea 40% to affected skin twice a day, or as directed by your physician. Rub in until completely absorbed.