The skin permeation and the skin primary irritation of two UV filters from caprylic capryl triglyceride (oil), oil in water (O/W) and water in oil (W/O) emulsions, were evaluated. We selected octyl moth-oxycinnamate (OMC) broadly used in cosmetics and polymeric sunscreen agent (PSA, average MW: 2,000) synthesized by the coupling reaction of 2-ethylhexyl 4-hydroxycinnamate with poly vinylbenzyl chloride, as model UV filters. For in vitro skin permeation experiments, Franz diffusion cells (effective diffusion area:1.766cm) and the excised skin of female hairless mouse aged 8 weeks were used. Oil or emulsion containing UV filters was applied in the donor compartment. The skin primary irritation was evaluated with fe-male guinea pigs (8-10 weeks,350-400 g). In oil and emulsions, the skin permeability and the skin primary irritation of PSA were lower than those of OMC. The skin permeability of UV filters was lower when they were in oil-in-water emulsion (OIW) than water-in-oil emulsion (W/O). We suggest that O/W system would be more useful when compared with W/O system, and PSA could be a good candidate for a future sunscreen agent for reducing the skin irritation.