Functional cosmetics are intensively investigated for the effectiveness of skin whitening, anti-aging and slimming. For enhancing the effectiveness, active ingredients should be delivered into the cell in the dermis. The amounts of penetration of caffeine and $Arbutin^{(R)}$ were tested, in vitro, using Franz diffusion cell. Oil-in-water emulsions were used for the vehicles of the transport. For the measuring the amounts of active ingredients delivered into the dermal skin, tape stripping was done after finishing the penetration experiments. The amounts of delivered caffeine were $8.45{pm}$ 1.26ug/ml before tape stripping and $3.45{pm}$ 1.80ug/ml after tape stripping, however, the amounts of delivered $Arbutin^{(R)}$ was quite small to detect. From now on, proper vehicles are considered for enhancing the delivery of $Arbutin^{(R)}$ Hairless mouse skin was compared with pig skin as a transdermal delivery membrane. The aspects of delivery were similar, but the amount of delivered ingredients using pig skin was larger than that of using hairless mouse skin. Therefore, the pig skin would be considered as a membrane for drug delivery experiments.