A topical formulation for treating human skin, having: &bull； urea； &bull； film forming polymer； &bull； humectant； &bull； preservative； and &bull； water the above ingredients being combined such that the preservative protects the formulation against bacterial invasion, the humectant assists the formulation to retain water, and the water and film forming polymer enable the urea to be applied to human skin such that the urea sits on the skin as a stable film and is gradually absorbed into the skin to alleviate dryness or cracking.
