Fan fact: Urea is a key component in urine. It is the second highest component (2%) after water (95%).
But no, seriously, it’s actually really good for encouraging exfoliation of dead skin and revealing new, soft skin. It gets used for food creams a lot to hydrate, loosen up, and shed thick outer layers that get cracked and get down to the more flexible skin layers that won’t crack. Assuming they aren’t lying about the concentration (there are a lot of sketchy online-only brands that make 40% cream and most B&M brands I’ve seen only go up to 5%, maybe 10%) then this is a really high percentage urea cream and should be pretty powerful.
If it doesn’t work out for you feet, urea and water are also all thats in Diesel Exhaust Fluid. Mix your own! lol
The urea used in skin care products is made synthetically in a lab, but urea is also naturally found on your skin and is excreted in urine.