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Dimethicone is a synthetically produced silicone oil that is commonly used in cosmetics as a skin-smoothing emollient and anti-foaming agent. (1) In our Daily Defence SPF 30 Powder, dimethicone does not serve as a standalone oil base, but is used exclusively to coat the zinc oxide particles.
(1) Bährle-Rapp, M. (2012). Springer Lexikon Kosmetik und Körperpflege. 4th revised and expanded edition. Springer.