Abstract: A composition and process for removing dry and callused skin from a human foot comprising the steps of: a) providing a composition consisting essentially of at least about 37.2% (w/v) but less than 54.31% (w/v) isopropyl alcohol; about 29.59% (w/v) but less than 73.97% (w/v) sodium bicarbonate and about 0% (w/v) to about 0.63% (w/v) Melaleuca alternifolia oil; b) applying the composition of (a) to the interior bottom portion of a shoe having contiguous front, rear, side and lower and upper portions dimensioned and configured to substantially surround a human foot when inserted therein; c) introducing the human foot to the composition of (a) as applied in (b); and d) removing the human foot as introduced in (c) to the composition of (a) at a time subsequent to the introduction.