Is Urea a Must for well conditioned skin on the feet? Of course not! Here I offer you the alternative from Dragonfly Dreaming. Some things however, are best described by the makers themselves. The following is the description quoted with permission from Dragonflydreaming.com:
"Tappy Toes™ give enough 'slip' for a great foot massage, yet soaks in beautifully to soften and condition skin- our 'pedi- curing' foot fetish friends adore it! Especially recommended for those with medical need to maintain tip- top foot condition (as in diabetes). Use daily after shower or bath."