1% Salicylic Acid – Remove Corns & Removes Calluses | Urea – Exfoliates the dead Cells while Softening. Soothing & Preserving the natural water-lipid balance of the newly created skin, soften & Soothes thick, dry, cracked, rough, bumpy, aged skin | Tea Tree Oil – Protects against fungal infections, kills bacteria and, contrary to chemical substances, is not poisonous |