a nail polish remover is formulated from a combination of solvents derived from naturally occurring materials , which combination consists essentially of a a major proportion by weight of esters of fatty acids having from 16 to 18 carbon atoms wherein the content of linoleic acid ester in the source vegetable oil is less than 60 %, and a minor proportion by weight of a lower alkyl lactate . the nail polish remover is highly effective yet has good skin conditioning properties , is non - toxic and non - flammable . a visible residue several micrometers thick provides a desirable gloss on the cleaned nails unless it is washed off .