Abstract: The present invention relates to a skin-treating composition comprising an aqueous phase in which urea and a salt are dissolved. The said aqueous phase should have a pH value of 2-8, especially 3-7. Optionally, the composition of the invention may comprise a lipid phase, wetting or emulsifying agents and amino acids. The composition is per se beneficial for the treatment of certain abnormal skin conditions; it is also an excellent vehicle for therapeutically active drugs for the treatment of pathological skin conditions.