As a diabetic, I have extremely dry and cracked feet. I am constantly looking for the next great foot lotion. Unfortunately this is not it. Although it feels smooth to the touch and appears to be penetrating deep into the cracks of my feet, after a week of use, I am still suffering from dry, cracked feet. The active ingredient in most foot lotions is Urea. The high end foot creams will list the percentage of Urea contained in their foot lotion. Although Urea is an ingredient in this lotion, the percentage is not listed. But judging from the feel of my heels after a week of use, I would guess it is not very high. Although I would consider the price to be pretty good, due to the poor results, I would not purchase this lotion again. Still in search of the next great lotion!!