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This appears to be a product label for a moisturizing cream-gel called "Maximum Strength" made by Scientific Solutions Global. It contains 40z (113mL) of cream-gel enhanced with tea tree oil and aloe vera, and is designed to soothe rough and dry skin, work on corns and callouses, and soften nails. It is intended to be applied at least twice daily or as needed on the affected area. The active ingredient is urea (40%) and the inactive ingredients include preserved water, mineral oil, propylene glycol, and various other compounds. A safety warning is provided to avoid contact with eyes, keep out of reach of children, and consult a doctor if conditions worsen or recur.*