To investigate an effect of the topical toluene application to .at skin on the liver injury, toluene (35 mg/$cm^2$) was sequentially applied for 3 or 5 days to rat skin and then the animals were sacrificed. 5 day toluene-treated rats showed the slight increase of live. weight per body weight(%) compared with control. Serum levels of xanthine oxidase and alanine aminotransferase activity were significantly increased both in 3 days and 5 days toluene-treated animals compared with control. In the histopathological findings, cytoplasmic degeneration of hepatocytes around the central vein was noted in the liver of rats applied with toluene to the skin. These results indicate toluene application to rat skin feds to somewhat slight liver injury. On the other hand, the hepatic benzylalcohol or aldehyde dehydrogenase activities were significantly decreased by toluene application to rat skin. In conclusion, the liver min was induced by toluene application to rat skin, and it can be hypothesized that accumulation of benzaldehyde in liver cell may be responsible for liver injury.