Ebanel 40% Urea Cream Plus 2% Salicylic Acid Enriched with Tea Tree Oil Aloe Vera Coconut Oil Camellia Green Tea Leaf Extract. Intensively moisturizing for dry cracked rough and bumpy Skin. Gently exfoliates scales and dead skin. Softens thick cracked skin. Relieves dry itchy skin. Minimizes corns calluses. Reduces callus buildup. Advanced ultra-repair for feet heels hands elbows nails and knees. Made In USA.