[Problem] To provide a novel transdermally absorbable base material wherein a low molecular gelling agent is used so as to improve not only a use feeling but also transdermal absorbability. [Solution] A transdermally absorbable base material comprising: at least one kind of a lipid peptide-type compound selected from among a compound represented by formula (1), an analogue thereof and pharmaceutically usable salts of the same a surfactant a specific polyhydric alcohol a fatty acid and water. In formula (1): R1 represents an aliphatic group having 9-23 carbon atoms R2 represents a hydrogen atom or an alkyl group having 1-4 carbon atoms which may have a branched chain with 1 or 2 carbon atoms and R3 represents a -(CH2)n-X group [wherein n represents a numerical value of 1-4, and X represents an amino group, a guanidino group, a -CONH2 group, or a five-membered or six-membered ring which may have 1-3 nitrogen atoms or a fused heterocyclic ring composed of a five-membered ring and a six-membered ring].