(1) The percutaneous absorption of salicylate was determined with simple procedure by the estimation of the amount of drugs remaining on the skin (recovery method). (2) Absorption from each ointment determined by both recovery and urinary excretion methods was in parallel. (3) The determination error of the recovery method was significantly smaller than that of the urinary excretion method. (4) Salicylic acid was absorbed very well through the skin, but sodium salicylate was absorbed only slightly and there was a great difference between the two. (5) The influence of ointment bases was not remarkable, but when the ointment containing salicylic acid was applied, absorption from hydrophilic ointment was less than that from other ointment bases.