A composition and method are described for sanitizing or otherwise treating a material such as a non-living surface, living tissue, soil or atmosphere which may be contaminated by a toxin, chemical warfare agent, insect, prion, microorganism or other infectious agent. The composition generally includes an aqueous composition mixture that includes: (a) lower alkanol; (b) an alkalinating agent, and (c) a fatty acid salt and/or ester. The components are present in an effective amount to sanitize (or treat) a material (or modifying a chemical contained thereon) to which the composition is applied. Also described are methods of making the composition.