Within the scope of evaluating transparent oil/water (TOW) gels as dermatological vehicles, the anti-inflammatory and analgesic agent Naproxen (NA) was incorporated in a transparent oil-water gel containing two emulsifying agents (Emulgin B3 and Cetiol HE), an oily liquid (isopropylpalmitate) and water. The release rate of NA from the TOW gel formulation through a cellophane membrane into phosphate buffer (pH 6) at 37°C was studied. The percutaneous absorption in rabbits was evaluated and compared with the absorption from a hydrogel and from a hydrophilic base formulation. The area under the curve and the C_max values in plasma were significantly higher for the TOW gels in comparison with other formulations after single application. A good correlation was observed between the in-vitro and in-vivo data.