Almond oil replenishes moisture and rejuvenates rough, dry skin. Other good carrier oils for bathing are walnut oil, grape seed oil, jojoba oil, safflower oil and soybean oil. Almond oil is the best; soybean oil is the cheapest. Pay a little bit more for the better oil and your body will thank you. To make salts for a Jacuzzi, omit the almond oil.