TheraTears Dry Eye Therapy Lubricating Eye Drops provide immediate, long-lasting relief of dry eye symptoms. TheraTears eye drops contains the 5 vital electrolytes found in natural tears. The nourishing eye drops correct the salt imbalance that can cause dry eye symptoms. Dr. Jeffrey P. Gilbard, Ophthalmologist created TheraTears eye drops after 18 years of research. Available in a convenient, multi-dose bottle. To use, instill 1 or 2 drops in the affected eye(s) as needed. TheraTears eye drops are FSA- and HSA-eligible in the U.S. TheraTears provides dry eye therapy through its line of products by restoring, cleansing and lubricating the eye. HSA/FSA EligibleRestrictions apply; contact your insurance provider about plan allowances and requirements.