Intensive Foot Repair Ointment.

"This is an ointment with urea and salicylic acid. Keratolytic, great for rough callus. It is also excellent for your toenails and it can be helpful in clearing up toenail fungus treatments as an adjunct. [...] And I love that it is an ointment. Ointments have better longevity on the skin. They stay on the skin better. [...] This is pretty robust as far as its keratolytic effect, probably because it's in an ointment with enhanced penetration and better longevity on the skin. If you don't have a ton of callus, I only suggest using this one or two times a week because it is so intense that over time you will end up with so little callous on your feet, really baby smooth, that if you do a lot of walking or running, you will start to get blisters. I only use it myself a couple of times a week, one to two max. But if you're really looking down at your feet thinking you've neglected them this winter and you're thinking about getting a pedicure, choose this instead. It's a little pricey at baseline, but you don't need very much to create a thin film, and it's effective."

"This one is one of the most popular year after year after year for good reason. It is an ointment, petroleum jelly based, which as a side note, putting petroleum jelly on your feet around your toenails alone, okay, alone can really help the skin appear better."

"But I'm a big fan of Eucerin foot ointment. It has urea and salicylic acid keratolytics that get in there and dissolve all that dry rough stuff, help hydrate the skin, and it also provides some lubrication as well."

"This is a urea and salicylic acid potent ointment that gets in there and really breaks up that buildup, dry, rough skin. Those cracked heels will just be smoothed out."