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On a human it is dry and flaky if u don't wash the soap out of your ears cause then it gets hard on your ear which makes it flaky.
Dry flaky skin may be the result of a change in humidity, or psoriasis. Try using lotion to treat it and talk to your doctor.
Dogs can get dry and flaky skin for reasons such as sub burn, allergic reaction, or flea bites.
Lotions or creams with aloe
Vitamin e