Add triethanolamine to watr and heat to 80'C, add Acrylates slowly and disperse it thoroughly. Add Carbopol solution to it and rest of ingredients of Phase B. Mix thoroughly. Combine Phase A ingredients and heat to 80'C. Add Phase A to Phase B at 80'C. Mix for 15 minutes. Cool to 40'C and add Phase C and Phase D to it. Cool to room temperature and package.