This balm is made from 100% natural New Zealand Beef Tallow, which does a great job of moisturizing, especially on rough areas like feet and elbows. The consistency is similar to shea butter, and it absorbs into the skin nicely. However, I personally don't care for the smell—it has a peculiar scent that I can’t quite identify, and it’s not something I’d want to use on my entire body. For now, I’ll stick to using it on my feet, where it works well.