Myroxylon Pereirae Resin Oil or Peru Balsam Essential Oil come from the resin of the grand evergreen Myroxylon Pereirae tree in Central and South America. It is considered an excellent emollient, meaning that it can form a barrier over skin that traps water inside, helping to prevent moisture loss. For this reason, Peru Balsam is an effective addition to formulas intended for soothing chapped hands and feet or chaffed skin.