PROBLEM WITH CRACKED HEELS

I am having problems with cracked heels.  I tried going for a foot spa to get rid of the dead skin but after a while the condition came back.  Now I am using a skin repair balm to see if my cracked heels get repaired.  Kamariah told me to soak my feet in salt water to heal my damaged skin.
Anyone out there has more tips on what to do?  If yes, please share.