a nail - and - cuticle conditioning emery board comprising a thin solid support strip having at least one abrasive surface adhesively attached to the support strip , and a thin film of a nail conditioning composition made up of a lubricant polyethylene glycol and a humectant polyethylene glycol , or absorbent emollient containing polymeric powder particles which are adhesively fixed to the abrasive surface . the use of the emery board results in conditioning of the fingernails and cuticles while filing them .