The present invention is related to a composition for enhancing topical and transdermal absorption comprising an alkali material having a pH in the range of about 9.0 to 14.0 and a water-soluble substance in an amount of more than 0.5 wt % based on a total weight of the composition. The present invention is also related to a pharmaceutical composition comprising the composition, at least one therapeutically effective amount of a drug or an effective cosmetic ingredient, and a pharmaceutically acceptable carrier. The present invention is also related to a method for enhancing and delivering a drug through a body surface to minimize or eliminate the possibility of skin damage, irritation or sensitization while the above-described composition or the pharmaceutical composition is crossing patient's skin or mucosal tissue.
