An emulsion lotion with controlled release function was prepared. When a PMB EL was applied to skin with practical dose, a thin film formed after evaporation of water without phase conversion of the emulsion. The release pattern of DPH was of a matrix type and could be controlled by the ratio of the oil phase to PMB. The penetration of DPH into skin could be controlled even if the skin barrier function was compromised. A PMB EL can function as a controlled release formulation for application to the scalp or large areas of skin.