The invention discloses an exfoliation composition which comprises 0.1wt% to 9wt% of water insoluble oil, and 91wt% to 99.9wt% of carbohydrate particles, and can be obtained by the following preparation step: using appropriate speed to mix the water insoluble oil and carbohydrate particles so as to form the exfoliation composition, wherein the carbohydrate particles provide physical friction for removing Keratin at various parts of the body the water insoluble oil provides the lubricating function needed for the friction between the carbohydrate particles and skin so as to protect the skin from damage caused by excessive exfoliation, and provide appropriate barrier function as well for the skin to avoid excessive moisture loss本發明揭示一種去角質組合物,其含有以重量計含有0.1%到9%的水不溶性油以及以重量計含有91%到99.9%的醣顆粒,並且藉由下述之步驟製備而得:使用適當轉速攪拌混合水不溶性油以及醣顆粒,藉以形成所述的去角質組合物。其中醣顆粒提供物理性摩擦將身體各部位角質予以去除;水不溶性油提供醣顆粒與皮膚間摩擦所需要的潤滑功能保護皮膚避免過度去角質所帶來的損傷,並提供皮膚適度的屏障作用避免水份的過度喪失。