M & P does not contain KOH. I know for a fact that the M & P base from Texas Natural Supply lists all ingredients and is all natural. "Ingredients: Distilled Water, Denatured alcohol, Palm Oil, Coconut Oil, Castor Oil, Safflower Oil, Sugar, Kosher vegetable glycerin, Sodium Hydroxide" The secret isn't some hidden ingredient but rather the ratios and process of how it's made. I know this because I'm the manufacturer there. And no, I'm not revealing any secrets.