We had prepared MLV liposome with Hibiscus Esculentus Ext.(HEE) which have fluorescent light in order to evaluate its percutaneous absorption about hairless rat skin. Then we investigated particle size of MLV using confocal laser scanning microscope(CLSM) and transmission electron microscope(TEM), respectively. Stability of MLV liposome and penetration of MLV liposome to hairless rat skin was measured by CLSM. As a result of experiments, MLV was globular shape and the rage of particle size was 0.3-0.5$mu extrm{m}$ mostly. Cream-type MLV had high stability comparatively. When we treated with MLV to rat skin, skin penetration was enhanced, especially, the optimum concentration of MLV on penetration to rat skin was 10%. Optimum penetration time was 6hr-12hr. And MLV-type HEE was more effective on percutaneous absorption than HEE-cream or liposome-type HEE.