Six different O/W cream bases containing 4% ascorbic acid dipalmitate and two different O/W cream bases containing 1% ascorbic acid were prepared. Percutanceous absorption of ascorbic acid as well as safety were determined using rabbits. The stability of the creams was also tested at room temperature. Ascorbic acid concentrations in urines varied depending on the characteristics of cream bases used. The absorption of ascorbic acid was increased and sustained with the cream bases containing branched chain esters of fatty acid instead of natural oils used currently. The excretion level of ascorbic acid in urine was high with the cream base including nonionic surfactants and a small quantity of natural oils. The creams containing nonionic surfactants showed excellent stability, while those containing anionic surfactants were not stable in terms of pH, odor and coloring test at room temperature during six months. But, the two creams containing ascorbic acid were unstable. All the cream bases tested showed good safety.