Sodium Cocoyl Isethionate is a cleansing component and hair conditioner derived from the fatty acids of coconut oil and isosethionic acid. Its origin can be either plant or animal based. Many researchers and scientific experts recommend using this compound as a mild surfactant as opposed to more abrasive chemical alternatives found in soaps, shampoos, toothpastes and general body care formulas. Often it is used to create a rich lathering effect in these products as well.