Really dry skin on the feet, and cracking skin, can reflect a poor intake of the basic building blocks of the skin. These are called EFAs (essential fatty acids)... and include flaxoil and evening primrose oil for GLA.

Including these properly in the diet will improve the skin, and increase its flexibility. We were designed to eat these oils daily for health.

Here is my EFA thread:

http://neurotalk.psychcentral.com/showthread.php?t=6092

Not only skin is affected by deficiency of these oils. The nervous system uses these primary building blocks to insulate the nerves and maintain normal nerve functions. What you see on the skin or in this case, the feet, is a marker for what is happening inside the body that you cannot see.

EFA means ESSENTIAL... alpha linolenic acid ...the basic Omega-3 oil, cannot be manufactured by the body, and if you don't consume it as it is required, your body will fall apart eventually and one will slowly painfully decline.