Yes, it does. If you are experiencing dry, cracked feet, then you'll definitely receive a good amount of moisture from this product. It will soften the heels of your feet and give the skin a smoother texture. However, in order to get the most out of the product, you should scrub your soles and heels first. Although this foot cream is designed to penetrate into the skin, the product will work better on heels that have no calluses. You will feel a difference when using this cream, but it won't yield the same results that it would if you scrubbed your feet first.