TheraTears EXTRA Dry Eye Therapy lubricating Eye Drops provide EXTRAordinary relief. TheraTears rehydrates dry eyes, protects against further irritation and supports a natural tear pH level. As eyes become dry they lose water and become too salty, creating hyperosmolarity. TheraTears eye drops contains the 5 vital electrolytes found in natural tears. TheraTears eye drops corrects the salt imbalance that can cause dry eye symptoms. Dr. Jeffrey P. Gilbard, Ophthalmologist created TheraTears eye drops after 18 years of research for dry eyes. To use, instill 1 or 2 eye 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 by restoring, cleansing and lubricating the eye. HSA/FSA EligibleRestrictions apply; contact your insurance provider about plan allowances and requirements. We do not currently accept FSA or HSA cards. Please use a credit card, debit card or gift card to pay for your eligible items and then submit the receipt to your plan based on the current policies for reimbursement.