I don't think this is for hands at all, but for cracked heels there is a product called "Kerasal" that works really well -- mine used to be terrible, my poor socks would have holes in the heels after several wearings, then someone told me about Kerasal and it really helped. (Oddly, my feet are now much better in that respect, although I don't thing that has anything to do with the Kerasal... not sure what else changed, though)
