We prepared a novel dosage form, peel-off type soft hydrogel using poly(vinyl alcohol), and evaluated the effect of skin penetration enhancer on the indomethacin release from soft hydrogel by in vitro permeation and in vivo absorption test. In this study, we used four enhancers-urea, dimethyl urea, 1,1,3,3-tetramethyl urea, and pirotiodecane (1-[2(decylthio)ethyl]azacyclopentane-2-one, $HPE-101^{circledR}$). In addition, we evaluated the primary skin irritation test of soft hydrogel using rabbit. From these results, we could find the pirotiodecane was a prominent enhancer, and soft hydrogel seemed to be safe and have no irritancy.