the nail polish remover is preferably readily formulated by mixing from more than 50 % to about 75 % by wt of a mixture of commercially available lower alkyl esters of c 16 – c 18 fatty acid esters derived from cottonseed oil , olive oil , arachis ( peanut ) oil , maize oil and the like . most preferred are esters obtained by the esterification ( preferably methylation ) of palmitic ( c 16 h 32 ) 2 or ch 3 ( ch 2 ) 14 cooh , oleic c 18 h 34 o 2 or ch 3 ( ch 2 ) 14 ( ch ) 2 cooh and linoleic c 18 h 32 o 2 , or ( ch ) 3 ( ch 2 ) 12 ( ch 4 ) cooh acids derived as a mixture from cottonseed oil , such as the commercially available mixture identified as methyl ester es ® available from vaport , inc ., portsmouth , va . the mixture contains from about 20 – 25 % palmitic acid ester , 25 – 35 % oleic acid ester and 40 – 50 % linoleic acid ester , the exact amount of each ester depending upon the type of cotton from which the seed is obtained , conditions of its growth , and other factors , and the source of the esters derived from a particular cottonseed oil . for optimum skin conditioning it is critical that the ester of the diolefinic fatty acid be present in an amount no more than 60 % by weight in the vegetable oil source , and that it be essentially free of a triolefinic fatty acid ester such as linolenic acid , that is , having less than 5 % by wt of linolenic acid c 18 h 30 o 2 , or ch 3 [ ch 2 — ch ═ ch ] 3 ( ch 2 ) 7 cooh . ignoring the concentration of fatty acids present in an amount less than 5 % by wt , typical distributions of palmitic , oleic , linoleic and linolenic acids for commonly available vegetable oils are set forth below in table 1 . the proportion of higher fatty acids present in a preferred nail polish remover formulation is from 55 – 70 % and the lower alkyl lactate is present in an amount from 30 – 45 %. the relative amounts , in parts by weight , of higher fatty acids and ethyl lactate in three preferred formulations are set forth in table 2 below : though each of the formulations is effective to remove the dried nail polish in less than 1 minute , most preferred is # 2 containing 60 % of higher fatty acid esters derived from cottonseed oil in which about 81 . 6 % by wt are monoolefinic and diolefinic fatty acids , and 40 % ethyl lactate derived from corn oil . the nail polish remover may be thickened by mixing with from about 5 – 10 % by wt of a naturally occurring wax to form a gel which does not flow when coated onto a polished nail . readily available naturally occurring waxes include candelilla wax , berry wax , beeswax , soy wax , carnauba wax , and montan wax which when dissolved in the combination of solvents allows a heavy coating of the nail polish remover to be placed on one &# 39 ; s nails . the nail polish remover may be colored with a color of choice , one preferably chosen from colorants and dyes approved for food , drug and cosmetic applications , exemplified by neelicert fd & amp ; c yellow 5 , fd & amp ; c blue # 1 powder , red 3 18 % liquid solution , and the like . the nail polish remover may be scented with a fragrance of choice , one preferably chosen from a commercially available fragrance approved for cosmetic applications , exemplified by odor modifier # 10131 . os apricot . comparison of the novel nail polish remover with a nail polish remover in which the higher fatty acid ester is methyl soyate only : finger nails are coated with two revlon ® nail polishes , # 8053 blackberry # 14 and super top speed chrome # 9448 - 03 bloomchrome 007 , respectively , and allowed to dry for 80 min after which each was dry to the touch . each of the dried polishes is then removed with three different nail polish removers , namely : (# 1 ) a commercially available acetone - free quick & amp ; gentle cutex ® nail polish remover which is stated on the label to be formulated with ethyl acetate , propylene carbonate , ethyl alcohol , dimethyl glutarate , glycerin , isopropyl alcohol and fragrance as the main ingredients ; (# 2 ) the aforementioned most favored liquid formulation # 2 free of colorants , emollient , thickener or fragrance ; and , (# 3 ) a nail polish remover formulated by mixing 60 parts by wt of methyl soyate with 40 parts by wt of ethyl lactate , free of colorants , emollient , thickener or fragrance . each of the two nail polishes is coated on finger nails by coating the liquid with a brush , and dried six ( 6 ) times at successive intervals of 80 minutes , then removing the dried polish after each coating by swabbing the liquid , at room temperature , with a cotton towel on the coated finger nails . each time , the cutex liquid (# 1 ) begins to dissolve the dried nail polish substantially immediately and the dissolved nail polish is wiped off the finger nail after 15 sec with a cotton towel leaving a clean and dry finger nail with no visible residue . after the first application of nail polish and its subsequent removal , the finger nails look and feel normal , and the cuticle and skin surrounding the nail does not feel dry or irritated . however , after the sixth application , the finger nails look and feel dried out , and the cuticle and skin surrounding the nails feel dry and irritated . the foregoing procedure of coating the finger nails with nail polish , drying the polish , then removing the polish , is repeated with the novel nail polish remover (# 2 ) six times , at intervals of 80 minutes , as before . each time the liquid (# 2 ) fails to dissolve the dried nail polish visibly until about 5 seconds , but after an additional 5 sec , the dissolved nail polish is readily wiped off the finger nails with a cotton towel leaving clean and dry finger nails but with an unsightly , oily residue . after this procedure is repeated six times at intervals of 80 minutes , the finger nails look glossy and feel normal ; moreover , the cuticle and skin surrounding the nails do not feel dry and irritated . the gloss , which does not have an oily feel , is due to a visible residue from about 2 μm to 5 μm ( micrometers ) thick . if the gloss is not desired , the residue may be removed by washing with a common hand soap and water . again , the foregoing procedure of coating the finger nails with nail polish , drying the polish , then removing the polish , is repeated with the formulated remover (# 3 ) six times , at intervals of 80 minutes , as before . each time the liquid (# 3 ) fails to dissolve the dried nail polish visibly until about 5 seconds after the liquid is applied , but after an additional 10 sec , the dissolved nail polish is readily wiped off the finger nails with a cotton towel leaving dry finger nails but with an unsightly , oily residue on the surfaces . after this procedure is repeated six times at intervals of 80 minutes , the finger nails feel oily and look unsightly , moreover , the cuticle and skin surrounding the nails feel dry and irritated . having thus provided a general discussion , described the nail polish remover in detail and illustrated the invention with a specific illustration of the best mode of making and using it , it will be evident that the invention has provided an effective solution to an age - old problem . it is therefore to be understood that no undue restrictions are to be imposed by reason of the specific embodiments illustrated and discussed , and particularly that the invention is not restricted to a slavish adherence to the details set forth herein .