Urea 40 Nail Gel has a triple action formula which whitens, softens and conditions nails. Urea is an effective ingredient to soften thickened nails and helps restore the healthy appearance of discolored or damaged nails caused by toenail fungus (onychomycosis). UREA Nail Gel 40% is a keratolytic emollient, which is a gentle, yet potent, tissue softener for nails and offers an excellent exfoliating experience. Urea 40 Nail Gel is specially formulated for use on the toenail or finger nail, to restore healthy nail appearance. Effective on both toenails and fingernails with visible improvements within weeks. It’s easy to use with the included brush applicator and dries quickly for a no mess treatment.