Part A---Dissolve perfume oil, menthol, Cremophor RH 60 and Uvinul D 50 in ethyl alcohol. Part B---Dissolve allantoin in water and stir part B into part A Part C---Gently sift Carbomer 980 into combined Parts A and B while maintaining good agitation of the mixture. Continue stirring until the Carbomer has been completely dispersed. Part D---Dissolve Tris Amino in the water and stir into Parts A, B and C in order to neutralize the Carbomer. A highly viscous, transparent gel is obtained. The pH value of the gel should be approximately 7.0-7.5.