Like Urea, Lactate (the salt of Lactic Acid) is also produced naturally by skin and is part of the Natural Moisturizing Factor (NMF) which regulates skin’s moisture content. Lactate absorbs and retains moisture within the stratum corneum, or upper layer of the skin, and therefore plays a vital role in maintaining the skin’s physical properties. Low levels of Lactate within the stratum corneum are known to be associated with dry skin.