Abstract: An improved highly alkaline hair straightening emulsion and a two component system for preparing the emulsion are provided. The emulsion employs a combination of strong nitrogenous organic base and alkali metal hydroxide in the presence of an alkaline earth metal cation. Neither the amount of the alkali metal hydroxide nor the amount of organic base present in the emulsion is sufficient by itself to effectively permanently straighten naturally curly hair. Alkaline earth metal hydroxides are characteristically ineffective as permanent hair straighteners. However, surprisingly, the combination is effective for achieving permanent straightening of hair within a treatment time of not more than about 30 minutes. In use, the emulsion also substantially avoids scalp skin irritation. Also, hair discoloration and hair breakage are minimized.