Flexitol Heel Balm contains a powerful 25% urea based ingredient that nourishes the skin. This comprehensive formula increases the skin's natural renewal process, speeding exfoliation of itchy, over-dry skin at the surface. Urea breaks down hardened, calloused skin and eliminates cracks and fissures. It is suitable for diabetics. Flexitol heel balm should be applied in the morning and also in the evening.