| Summary: | Estimation of the percutaneous absorption is essential for the safety assessment of cosmetic and dermopharmaceutical products. Currently, an artificial membrane, Strat-M<sup>®</sup>, has been focused on as the tool which could obtain the permeation parameters close to the skin-derived values. Nevertheless, few practical methodologies using the permeation parameters for assessing percutaneous absorption under in-use conditions are available. In the present study, based on Fick’s first law of diffusion, a novel mathematical model incorporating the permeation parameters as well as considering the water evaporation (<i>T<sub>eva</sub></i>) was constructed. Then, to evaluate the applicability domain of our model in the case where Strat-M<sup>®</sup>-derived parameters were used, the permeation parameters were compared between the skin from edible porcine and Strat-M<sup>®</sup>. Regarding chemicals (−0.2 ≤ Log <i>K<sub>ow</sub></i> ≤ 2.0), their permeation profiles were equivalent between Strat-M<sup>®</sup> and porcine skin. Therefore, for these chemicals, the percutaneous absorption was calculated using our model with the permeation parameters obtained using Strat-M<sup>®</sup> and the <i>T<sub>eva</sub></i> determined by measuring the solution weight. The calculated values revealed a good correlation to the values obtained using porcine skin in finite dose experiments, suggesting that our mathematical approach with Strat-M<sup>®</sup> would be useful for the future safety assessment of cosmetic and dermopharmaceutical products.
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