Non-oil based and made with Glycerin, O'Keeffe's for Healthy Feet draws in and retains moisture, necessary for skin to heal. Healthy Feet also has a higher concentration of Allantoin to remove dead skin cells for better penetration and absorption of moisture and moisturizing ingredients through the tough, thick skin of the feet and dry heels. Allantoin also protects against the damaging friction that feet endure. All part of our unsurpassed 3 Step Process that relieves dry, damaged skin- amazingly effective even when prescriptions can't do the job. Also works well for hard to treat hand eczema.