The active ingredient in the Heel Peel is Sodium Hydroxide, this is an alkaline which dissolves the protein bonds between the layers of the dead skin and causes the dry skin to dehydrate further so it can be removed effectively. 

The professional heel peel kit includes:

100ml Heel Peel, 50ml Skin Sealing Wax, 1 Double-sided foot file, 1 Spatula, Metallic Cosmetic Bag