In a suitable vessel weigh Phase A and heat to 75'C with agitation. In another vessel able to contain the entire batch, weigh water and completely disperse Carbopol 934 with vigorous agitation. Add the remaining ingredients in Phase b and heat to 75'C with agitation. Slowly add Phase A to Phase B, mix for 10 minutes and add Phase C. Mix until uniform and start cooling with agitation. Cool to 40'C and add Phase D. Continue cooling with agitation to 25-28'C and package.