Highly concentrated with 29.5 Free Acid Value (PFAV™*) of Glycolic Acid to exfoliate dead surface skin cells, helping to smooth rough, dry, callused areas on the heels and elbows Glycerin and protective emollients retexturize, exfoliate, moisturize, smooth and polish the skin, leaving behind a renewed skin surface Recommended as an at-home pedicure treatment or as an exfoliating treatment for renewed skin anytime *PFAV™ system shows an amount of bioavailable Glycolic Acid in a product, called Free Acid Value. The exclusive PFAV™ system delivers optimal levels of Glycolic Acid to moisturize, retexturize, smooth, and polish the skin.