10 percent Urea moisturizes by increasing water binding capacity of the epidermis (stratum corneum) and attracts water to dry skin cells. 4 percent Alpha Hydroxy Acid retains moisture, increasing skin elasticity and resistance to cracking. Acts as an exfoliant, which facilitates sloughing of dry skin cells. Softens and soothes skin by slowing the evaporation of moisture without blocking pores (non-occlusive emollients). Fragrance and preservative free, formulation is safe for use on sensitive skin.