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.本發明係關於一種可促進局部經皮吸收之組成物,前述組成物包含一pH值介於9.0-14.0之間之鹼性物質以及一超過前述組合物之總重量百分比0.5wt%之水溶性物質。本發明亦關於一種醫藥組成物,其包含前述組成物、至少一具有療效之藥物之有效劑量或者一有效皮膚保養成分,以及一醫藥載劑。本發明亦關於一種可促進一藥品經由人體皮膚傳遞之方法,前述方法可降低或減輕因施予前述醫藥組成物於一病人之皮膚或黏膜組織後,所造成皮膚傷害、刺激或過敏等症狀之可能性。