A formulation and method of making that neutralizes the adverse health effects of both chemical and biological compounds, especially chemical warfare (CW) and biological warfare (BW) agents. The formulation of the present invention non-toxic and non-corrosive and can be delivered by a variety of means and in different phases. The formulation provides solubilizing compounds that serve to effectively render the chemical and biological compounds, particularly CW and BW compounds, susceptible to attack and at least one reactive compound that serves to attack (and detoxify or kill) the compound. The at least one reactive compound can be an oxidizing compound, a nucleophilic compound or a mixture of both. The formulation can kill up to 99.99999% of bacterial spores within one hour of exposure.