A gel formulation is combined with a fungicidal concentrate which is a liquid mixture of about 1.2 to 16 ml parts by volume of ultra pure water having an electrical resistance of 16-26 megohms, total dissolved solids of less than 0.04 parts per million and a specific conductance of less than 0.10 mho with about 1.2 to 16 parts by volume of Willard Water as prepared in accordance with U.S. Pat. No. 3,893,943, together with one liter of a gel formulation ingredient containing 10% by weight urea, based on the weight of the gel formulation. The fungicidal liquid concentrate is applied directly to a fungal nail to soften the fungal nail and control the growth of fungi.