To provide a novel transdermal absorbent base material which is improved not only in feel of use but also transdermal absorbability by using a low molecular gelling agent.A lipid peptide type compound comprising at least one of a compound represented by the following formula (1) and an analogue thereof or a pharmaceutically usable salt thereof, a surfactant, a specific polyhydric alcohol, A transdermal absorption base material comprising a fatty acid and water.Embedded image (Wherein R1Represents an aliphatic group having 9 to 23 carbon atoms, and R2Represents a hydrogen atom or an alkyl group having 1 to 4 carbon atoms which may have a branched chain of 1 or 2 carbon atoms, and R3Is-(CH2)n-X group, n represents a number of 1 to 4, X represents an amino group, a guanidino group,-CONH2Group, or a 5-membered or 6-membered ring group having 1 to 3 nitrogen atoms or a condensed heterocyclic group composed of 5-membered ring and 6-membered ring. )BACKGROUND OF THE INVENTION【課題】低分子ゲル化剤を用い、使用感のみならず経皮吸収性の向上を図った新規な経皮吸収基材を提供すること。【解決手段】下記式(1)で表される化合物及びその類似化合物又はそれらの薬学的に使用可能な塩のうちの少なくとも一種からなる脂質ペプチド型化合物、界面活性剤、特定の多価アルコール、脂肪酸及び水を含む経皮吸収基材。【化1】(式中、R1は炭素原子数9乃至23の脂肪族基を表し、R2は水素原子、又は炭素原子数1若しくは2の分枝鎖を有し得る炭素原子数1乃至4のアルキル基を表し、R3は-(CH2)n-X基を表し、nは1乃至4の数を表し、Xはアミノ基、グアニジノ基、-CONH2基、又は窒素原子を1乃至3個有し得る5員環基若しくは6員環基又は5員環と6員環から構成される縮合複素環基を表す。)【選択図】図1