Review (2/5): Not that great...
I am always walking around barefoot. Not a big fan of socks, except in closed toe shoes, hence the dry heels. I used this religiously every night for about 1.5 weeks. I put it on, then put on socks at night (this is torture for me, by the way). While it is working and my heels are nicer, this has not "healed" the cracks (which were and are not that great or noticeable). It's definitely made my heels look better but no "healing" there.
I have also been having trouble with an awful looking elbow for years (cracked, bleeding skin and nothing's been able to heal it). I put this on and it's helped tremendously. It healed in within a few days. The only trouble is that I have to keep on using it, otherwise the dry skin comes back.
I guess the skin on the heels is so much thicker that it may take longer to heal than the elbows. I don't know. I have used other products for my feet and they work just as well as this.
In the end, paying $9.95 for this little thing just to use on my elbows - I don't know that it's worth it. As for the feet, you can get a $2 tube from Walgreens and you're better off.
U P D A T E: Three weeks of continuous use, every single day, sometimes three to four times a day, has not "improved" my cracked heel (I only have issue with one). It still works for my elbow, but if I miss a day, my dry elbow comes back with a vengeance. I will definitely not be purchasing this again.
2nd UPDATE: I've been using this for almost two months now, as directed. I am almost out of this product and nothing has really improved. The cracks are still there (just softer looking). In fact, another issue has propped up; tiny bits of skin on the bottom of both my feet are "peeling off" so badly that it bleeds under them. I have stopped using this product and I am going to see a podiatrist. I don't know if it's a direct result of using this, but I haven't used anything else on my feet other than the heel repair.