Urea 40% Foot Cream with 2% Salicylic Acid is formulated to soften rough, dry, and thickened skin on the feet. Urea helps attract moisture and hydrate dry skin, while salicylic acid helps exfoliate built-up dead skin cells. This intensive foot cream is suitable for targeted care of rough heels, callused areas, and hardened skin. Regular use as directed helps leave feet feeling softer, smoother, and more moisturized.