One phase liquid crystal formula was developed by using of nonionic surfactants, polyols, water and oils and its physical property was investigated. At the system oft to 1 ratio of POE octyldodecyl ether series, which have Y type (branch type) hydrophobic group, and POE glyceryl monostearate series, Y type hydrophilic group, it was examined that the formula at 7:3, 6:4, and 5:5 ratio of nonionic surfactant : polyols, shows Lα , a pattern which is a typical characteristic of liquid crystal structure under the cross microscope polarized film. As results of Lα phase diagram study, the formula which had high hydrophilic nonionic surfactant and the 7:3 ratio of nonionic surfactant : polyol appeared to increase the amount of oil containment and to be capable of the lamella formation. Besides it was examined that lamellar liquid crystal formula could contain about 25-40% water between lamella layers and it was transformed into w/o emulsion following as water content increased. When the lamella gel was applied into a human skin, it was investigated that it had effectiveness in increasing transepidermal water content of the skin.