Ellocy 42% Urea Gel was developed for removing the toughest of calluses, corns and soften hard discolored nails. Get moist and healthy skin! * 42% Urea - Soften cracked heels, calluses & corns effectively * 2% Salicylic Acid - Moisturize dry, dead skin * Hyaluronic Acid - Keep skin moisturized Restores Healthy Nails! * Unlike urea creams, Ellocy 42% Urea Gel can be used on both Skin & Nails, helping to repair dry skin and soften thick nails. * 42% Urea effectively softens and breaks down the diseased nail while leaving healthy nail intact and unaffected. Ingredients * 42% Urea Gel * 2% Salicylic Acid * Hyaluronic Acid * Propylene Glycol * Tea Tree Oil * Carbomer * Phenoxyethanol * Sodium Hydroxide