Nearly 40% of new drug candidates exhibit low solubility in water, which lead to poor topical permeability, bioavailability, Modification of physicochemical properties, such as particle size reduction of the compound, and desirable viscosity, optimum level concentration of polymer may be one approach to improve the dissolution rate, increase consequently bioavailability. In new era, much attention has focused on lipid based formulations to improve the topical bioavailability, permeability of poorly water soluble drug compounds. In fact, the interested approach is the incorporation of the drug compound into inert lipid vehicles such as oils, than dispersed into surfactant, cosurfactant, finally, that add into gelling agent. Microemulsion and gel with particular emphasis on Microemulsion based gel (MBG) for topical drug delivery system.