A skin exfoliating and softening composition, comprising sodium polyacrylate powderat between 5% to 70% by weight dispersed in a solution of base oil. The composition comprisessodium polyacrylate powder mixed with any suitable base oil including food gradeoils, synthetic oils, natural oils or mineral oils, with added fragrances, anti-settlingagents, aromatherapy oils and/or dyes. A method of exfoliating and softeningskin is also disclosed as the composition can be used o any part of the body by rubbingit over the skin to produce an exfoliating and softening effect. After rubbingthe composition on the skin for a short period of time, the treated area is thenplaced under running water or sprayed using an appropriate atomizer which causesthe sodium polyacrylate powder to gel up and help the base oil and moisture to beabsorbed by the skin. The invention has exfoliating A skin exfoliating and softeningcomposition, comprising sodium polyacrylate powder at between 5% to 70% by weightdispersed in a solution of base oil. The composition comprises sodium polyacrylatepowder mixed with any suitable base oil including food grade oils, syntheticoils, natural oils or mineral oils with added fragrances, anti-settling agents,aromatherapy oils and/or dyes. A method of exfoliating and softening skin isalso disclosed as the composition can be used on any part of the body by rubbing itover the skin to produce an exfoliating and softening effect. After rubbing thecomposition on the skin for a short period of time, the treated area is then placedunder running water or sprayed using an appropriate atomizer which causes thesodium polyacrylate powder to gel 1 up and help the base oil and moisture to be absorbedby the skin. The invention has exfoliating properties by firstly removing deadskin cells from the surface of the skin and deep cleansing properties by causingthe skin pores to open and sucking o