#$%^&*AU2019264607A120200604.pdf#####8 ABSTRACT A formulation for treating human skin, having: • urea; * film forming polymer; 5 • humectant; * non-paraben preservative; and * water; the ingredients being combined such that: * the preservative prevents fungal and bacterial growth in the formulation; 10 • the humectant assists the formulation to retain water; * the film forming polymer assists the formulation to form a stable film when applied the skin; and * once applied to the skin, the urea sits on and is gradually absorbed into the skin to treat dryness or cracking of the skin. 15