In order to develop an optimum formulation for iontophoretic delivery of vitamine C-2-phosphate (VCP) from Carbopol hydrogel, we have investigated various factors which can affect the iontophoretic flux through skin. Such factors as drug concentration, current density, current profile, current duration, ionic strength, pH and percutaneous enhancers (ethanol, glycerine, propylene glycerol, sorbitol, urea) were studied. Compared to the flux by passive or anodal delivery, the flux by cathodal delivery increased markedly, and thus, only cathodal delivery was used in the rest of the flux experiments. Flux increased linearly as the drug concentration and current density increased. As the duration of current application increased from 30 min to 120 min, flux increased linearly, however the AUC was not directly proportional to the applied amount of current. Flux also increased as the pH increased, possibly due to the increase in ionization of phosphate group. As the ionic strength increased, flux decreased. No significant increase in flux was observed after enhancer application, indicating that the effect of current on flux is dominating over the effect of percutaneous enhancers (P>0.05). These results provide important informations that are needed for optimal formulation of iontophortic delivery for VCP.