Water is the most important molecule contained in the skin and is bound to the intracellular hygroscopic substances called natural moisturizing factors (NMF). The clinical characteristic of xerosis is rough and/or coarse skin. This anaesthetic alteration necessitates cosmetic products application. In this study, we tested the efficiency of urea incorporated into six different emulsions (O/W) and 10 different gels. Skin of 10 healthy women (20 to 45 years) was treated using 50 mg of emulsion or gel containing 5% of urea. A skin surface of 16 cm(2) was chosen in the area of the forearm. The gain in moisturizing was performed measuring the skin electrical capacity using a corneometer (Courage & Khazaka, model CM 825), one hour after treatment. Sodium carboxymethyl cellulose gel has the least moisturizing effect. On the other hand, the mixture of polyacrylamide and C13-14 isoparaffin polysorbate 85 can be a good vehicle in the treatment of skin dehydration. Adding various oils (6%) or collagen in aqueous solution does not improve the efficiency of the tested products. Moisturizing effect of gels (polyacrylamine with C13-14 isoparaffin polysorbate 85) is higher than the one of emulsions (L/H).