There's nothing in the ingredient list that could be labeled as an exfoliant. It basically softens the dry skin so the dead skin can be removed easier. Nothing special or extraordinary about it.
Water (Activated Hydrogen Water), Glycerin, Acrylates/C10-30 Alkyl Acrylate Crosspolymer, Dicocodimonium Chloride, Steartrimonium Bromide, Aloe Barbadensis Leaf Extract, Ginkgo Biloba Leaf Extract, Rosmarinus Officinalis (Rosemary) Leaf Extract, Butylene Glycol, Isopropyl Alcohol