It has been indicated that problems associated with insulin iontophoresis are low bioavailability, slow absorption rate and the use of high dosage. Pretreatment of skin as a method of solving these problems was used in alloxan-induced diabetic white rabbits. Skins were treated with skin needle, electric razor, knife razor and scotch tape. Transport data shows that insulin delivery was enhanced significantly by the treatment which disrupt the barrier properties of stratum corneum. The data also shows that insulin absorption lasted for several hours after the cessation of iontophoresis. The degree of skin treatment was estimated by measuring the electrical resistance of skin. When the skins were treated with skin needle and electric razor, the standard deviations of resistance were small, which suggests the possibility of uniform delivery of insulin. The dermal responses after the invasive delivery were evaluated in accordance with OECD Guideline. It seems that electrical resistance of the skin correlate well with the dermal irritation.