Here’s what cocoa butter can do: it easily permeates the surface layer
of skin, and goes down into the dermis, which is where stretch marks
occur. It lubricates the dermis to maintain elasticity. When
painstakingly applied in a circular motion, it’s an excellent
preventative of tears. For cocoa butter to work, however, pregnant
women, body-building men, pubescent kids and dieters must repeat the
treatment several times a day, and only to prevent any scarring.
http://stretchmarkinstitute.com/16,is-cocoa-butter-good-for-getting-rid-of-stretch-marks.html