Manufacturing Process Phase A: Combine all ingredients of phase A and stir until everything is dissolved. Phase B: Combine all ingredients and heat phase B to 40 – 50 °C. Afterwards combine phase A and B while stirring slowly until a homogeneous gel is formed. Phase C: Add panthenol to the mixture (<40 °C). Adjust pH to 5.5 +_ 0.05. Specification Appearance: Yellowish, slightly turbid, viscoushas not