OKEEFFE'S COMPANY Healthy Feet It is water-based and contains Glycerin, which attracts and retains moisture within the skin. This moisture is necessary for the skin's healing process. O'Keefe's Healthy Feet contains a higher concentration of Allantoin to allow better penetration through the tough, thick skin of the feet. Allantoin works to remove dead skin cells and thus improve absorption of moisturizing ingredients. This FDA approved skin-protectant also helps to guard the skin from damaging friction often experienced by feet. This stuff really works!