Sodium lauryl sulfate (SLS), also known as sodium lauryl sulfate or sodium dodecyl sulfate, is an anionic surfactant commonly used as a cleaning emulsifying agent in household cleaning products (laundry detergents, spray cleaners, and dishwasher detergents). The concentration of SLS in consumer products varies by product and manufacturer, but typically ranges from 0.01% to 50% in cosmetic products and 1% to 30% in cleaning products. As with most chemicals, SLS can be irritating to the eyes as a raw material or at high concentrations.Cleaning products that contain SLS have the potential to be dermal irritants if not formulated properly, but products that contain SLS are not necessarily skin irritants. The acute oral toxicity of SLS is undisputed, but it is relevant to the overall review of SLS safety. It is important to remember that the toxicity of a formulated consumer product is dictated by the formulation as a whole, not the toxicity of a single ingredient. By far the most egregious claim is that SLS is carcinogenic. The origin of this claim is uncertain, but it is likely derived from multiple misinterpretations of the scientific literature. There is no scientific evidence to support that SLS is a carcinogen. The perception that SLS is carcinogenic is often based on studies that use the ingredient to evaluate the carcinogenicity of other agents. Toxicological data support that SLS is safe for use in cleaning products when formulated to minimize the potential for irritation (1).
Sodium laurisulfate, an anionic surfactant, is known to induce roughness in the skin, and the mechanism by which it performs this action may be by disrupting wetting function (2).
This cleansing compound (SLS), a common ingredient in soaps, shampoos, toothpastes, and other skin care products, is also a commonly used test substance for the induction of skin damage. The time and quality, of skin repair are often used as indicators of various treatments, for example how, emollient ones, affect this process (3).
In a comparison of toothpastes with SLS and without SLS, those with SLS showed no significant improvement on moderate gingival inflammation (4).

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(1) Bondi CA, Marks JL, Wroblewski LB, Raatikainen HS, Lenox SR, Gebhardt KE. Human and Environmental Toxicity of Sodium Lauryl Sulfate (SLS): Evidence for Safe Use in Household Cleaning Products. Environ Health Insights. 2015 Nov 17;9:27-32. doi: 10.4137/EHI.S31765. 

(2) Mizutani T, Mori R, Hirayama M, Sagawa Y, Shimizu K, Okano Y, Masaki H. Sodium Lauryl Sulfate Stimulates the Generation of Reactive Oxygen Species through Interactions with Cell Membranes. J Oleo Sci. 2016 Dec 1;65(12):993-1001. doi: 10.5650/jos.ess16074.

(3) Törmä H, Lindberg M, Berne B. Skin barrier disruption by sodium lauryl sulfate-exposure alters the expressions of involucrin, transglutaminase 1, profilaggrin, and kallikreins during the repair phase in human skin in vivo. J Invest Dermatol. 2008 May;128(5):1212-9. doi: 10.1038/sj.jid.5701170. 

(4) Sälzer S, Rosema NA, Martin EC, Slot DE, Timmer CJ, Dörfer CE, van der Weijden GA. The effectiveness of dentifrices without and with sodium lauryl sulfate on plaque, gingivitis and gingival abrasion--a randomized clinical trial. Clin Oral Investig. 2016 Apr;20(3):443-50. doi: 10.1007/s00784-015-1535-z. 

Compendium of the most significant studies with reference to properties, intake, effects.

Presley CL, Militello M, Barber C, Ladd R, Laughter M, Ferguson H, Dewey J, Pulsipher KJ, Rundle CW, Dunnick CA. The History of Surfactants and Review of Their Allergic and Irritant Properties. Dermatitis. 2021 Sep-Oct 01;32(5):289-297. doi: 10.1097/DER.0000000000000730.

Freitas R, Coppola F, Meucci V, Battaglia F, Soares AMVM, Pretti C, Faggio C. The influence of salinity on sodium lauryl sulfate toxicity in Mytilus galloprovincialis. Environ Toxicol Pharmacol. 2021 Oct;87:103715. doi: 10.1016/j.etap.2021.103715.

Lee CH, Maibach HI. The sodium lauryl sulfate model: an overview. Contact Dermatitis. 1995 Jul;33(1):1-7. doi: 10.1111/j.1600-0536.1995.tb00438.x.

Irizarry Rovira AR, Hilbish KG, Schroeder M, Boorman GA, Credille KM, Ballard D, Hanson JC, Niedenthal A. Effects of 0.5% and 2.0% Sodium Lauryl Sulfate in Male CD-1 Mice From a 3-Month Oral Gavage Toxicity Study. Toxicol Pathol. 2021 Jul;49(5):1100-1108. doi: 10.1177/01926233211004873.

Haineault C, Gourde P, Perron S, Désormeaux A, Piret J, Omar RF, Tremblay RR, Bergeron MG. Thermoreversible gel formulation containing sodium lauryl sulfate as a potential contraceptive device. Biol Reprod. 2003 Aug;69(2):687-94. doi: 10.1095/biolreprod.102.014043.

Leskur D, Bukić J, Petrić A, Zekan L, Rušić D, Šešelja Perišin A, Petrić I, Stipić M, Puizina-Ivić N, Modun D. Anatomical site differences of sodium lauryl sulfate-induced irritation: randomized controlled trial. Br J Dermatol. 2019 Jul;181(1):175-185. doi: 10.1111/bjd.17633.

Elsner P, Wilhelm D, Maibach HI. Sodium lauryl sulfate-induced irritant contact dermatitis in vulvar and forearm skin of premenopausal and postmenopausal women. J Am Acad Dermatol. 1990 Oct;23(4 Pt 1):648-52. doi: 10.1016/0190-9622(90)70268-m.

Chuang AH, Bordlemay J, Goodin JL, McPherson JC. Effect of Sodium Lauryl Sulfate (SLS) on Primary Human Gingival Fibroblasts in an In Vitro Wound Healing Model. Mil Med. 2019 Mar 1;184(Suppl 1):97-101. doi: 10.1093/milmed/usy332.

Agner T, Elsner P. Sodium lauryl sulfate: a never ending story? Br J Dermatol. 2020 Jul;183(1):13. doi: 10.1111/bjd.18787.