Specially denatured alcohol, or SDA, is one of several types of denatured alcohol solutions. SDA is a combination of ethanol and ethyl acetate, which is added in order to render the mixture undrinkable by either making it poisonous, malodorous, bad tasting, or nauseating. Denatured alcohol is also sometimes dyed in order to give off the appearance that it is undrinkable without having to come into contact it through smell, taste, or ingestion. Since it cannot be consumed like other alcohols, SDA is often used in cosmetic products such as the liquids used for sanitizing hair combs and nail tools in most spas and salons, as well as in chemical manufacturing processes, pharmaceuticals, and solvents. In the United States, the use of denatured, non-drinkable alcohol avoids any excise taxes, or inland taxes on the sale and production of certain goods, on alcoholic beverages.