Using Na(2)SO(4) labelled with S(35) transition of sulfate　ion into the body across the skin was investigated soon　after the bath in sodium sulfate solution at varying conditions. Mice were used as test animal. Percutaneous absorption of sulfate ion proved to be promoted at high bath temperature (45℃) than at indifferent temperature(37℃). stronger by the bath of longer duration (30min.)　than by the bath of shorter duration (10min.), increased after repeated baths than after a single bath. It was accelerated by making a burn to the skin of the bathed animals. Layton and Dziewiatkowski proved that the parenterally administered sulfate ion was partly fixed in the connective tissue as chondroitin sulfate. The author had proved that chondroitin sulfate relieves pain, increases peripheral circulation and when administered parenterally promotes production of immune bodies. In Japan natural and artificial Glauber's salt spring bath are known to have a beneficial effect on　wound　healing, but no satisfactory explanation was given till today. Lith　reported that a hypertonic solution of sodium　sulfate promoten wound cure by　external application　and Seki showed that subcutaneous connective tissue of mice was stimulated by the bath in sodium sulfate spring. And so the abovementioned author's data seem to throw some light on solving the problem.