OKEEFFE'S COMPANY Working Hands is a water-based product with a high-concentration of Glycerin, an FDA approved skin-protectant. When applied to the skin, Glycerin effectively pulls in and retains moisture within the layers of the skin. Additionally, O'Keefe's Working Hands contains Allantoin, a skin-protectant derived from the Comfrey plant. It helps to remove dead skin cells, thus allowing better penetration of moisturizing ingredients. This stuff really works!