Disperse Carbopol 941 in water and heat to 80'C; add triethanolamine slowly to prepare Phase B. Combine Phase A ingredients except Acrylates and heat to 80'C. Sift Acrylates into the oil phase with constant stirring until dissolved. Add Phase A to Phase B at 80'C and mix for 15 minutes. Cool to 45'C, add Phase C and Phase D. continue cooling to room temperature and package.