No. This cream is formulated for rough but intact skin. 25% urea is an active concentration, and the product guidance is clear: do not apply it to cracked, irritated, or damaged skin, and avoid contact with eyes and mucous membranes. Open cracks, raw areas, or skin that is already irritated are not suitable for this product.
If your heels have deep splits or open cracks, first let that area recover. Keep the skin clean, protect it from friction, and choose a product designed specifically for damaged or very sensitive skin. If the cracks are deep, painful, or show no improvement after reasonable home care, it is sensible to ask a pharmacist or doctor for advice before using any active skincare product on them.
Once the skin barrier is intact again, this foot cream can become part of your routine. Apply it to the previously rough areas after washing or bathing, use it regularly, and continue paying attention to how your skin reacts. If you are prone to sensitivity, test a small amount on a small area first.
Remember that this is a cosmetic care product, not a medicine. Its purpose is to moisturise and soften rough skin.