Boyfriend Has Dry Peeling Skin On Feet. Gets Very Thick

Boyfriend has dry peeling skin on feet. Gets very thick and hard. No redness but using cream or lotions causes small water blisters. Has used anti-fungals but no change. Soaks his feet in Epsom salts then uses razor blade to cut dead skin off. Feet were horribly caked with thick dead skin after tour in Iraq in Army.