The impact of storage conditions on the permeability of porcine buccal mucosa to [$^3H$]water and [$^{14}C$]mannitol was assessed. The fresh pocine buccal tissue (fresh tissue) was obtained by utilizing pig heads within 24 hours of slaughter. The stored and frozen porcine buccal tissues (stored tissue and frozen tissue) were obtained after the storage of the tissue intact in the pig heads at $4^{circ}C$ or -$20^{circ}C$, respectively, for 24 h. The results demonstrated that the barrier properties of the porcine buccal mucosa were maintained with regard to [$^3H$]water permeability when stored at $4^{circ}C$ for 24 h. However, freezing the tissue resulted in tissue damage illustrated by a significant increase in [$^3$H]water permeability. [$^{14}C$]Mannitol does not appear to be a suitable model solute to assess the ex vivo permeability of porcine buccal mucosa due to its extremely low permeability.