Lotion, New Mexico is a small, fictional town located in the State of New Mexico, which was founded by Abraham Lotion, the inventor of lotion, and this town had made an appearance in the Season Two episode Kharmarabionic Lotion of Xavier: Renegade Angel. The head of the local newspaper mentions that the town's lotion company produces Seventy—percent of the nation's lotion and that the town gets free hot and cold running lotion, so they look great. Xavier ruins the funeral for the recently deceased Mr. Lotion, but offers to help the town diversify its economy. Through a series of events, Lotion, NM discovers oil and becomes richer than ever.
Also, although it's supposedly located in New Mexico, many of its residents have distinct Southern accents.