I've had fine lines under my eyes since my mid-twenties (probably because of these long hours in the sun trying to get a tan when I was a teenager). Anyway, I tried almost everything available on the market ... I've been using "Nutri-Star" creme for very dry skin, by Chistian Dior for 3 years now. I use it under my eye (only) every night (not during the day, it'too tick), and it's just fantastic. It's kind of pricey ($55), but as it is supposed to be a FACE cream, one jar (1.6 OZ)lasts almost one year, if you uses it as an eye cream. It's a fantastic product, too heavy to use on the rest of the face though.
This is a very good moisturizer for very dry skin. It gets rid of every dry patch on my face without irritations and breakouts!! I don't use it all the time, just in the winter when my skin is really really dry. This helps to calm and protect my skin.