It removes all makeup, even the stubborn mascara and eyeliner since I did not see any makeup residue when using the cotton pad for toner! I tried not using face cleanser one time and just pat dry with a tower, skin felt really light and smooth after, so I'm pretty sure the SPF is gone too. I actually believe that I don't even need a double face cleansing for night routine (but I did anyway) since it doesn't leave my face greasy at all!