In order to develop an optimum formulation for iontophoretic flux of vitamine C 2-phosphate (VCP), we have prepared three different hydrogels containing VCP, using carbopol, HPMC and poloxamer, and iontophoretic flux through hairless mouse skin from these hydrogels was carried out. Drug stability in phosphate buffer (PBS) solution (pH 7.4) with and without current application was studied. The effect of various factors, such as drug concentration, current density, and current profile on skin flux was also investigated. Stability study indicated that VCP in PBS (pH 7.4) solution was stable under the experimental condition, irrespective of the presence of current. Cathodal delivery increased the flux markedly, whereas the anodal and passive flux was negligible. Thus, cathodal delivery was used in all experiments. Flux increased as the drug concentration (2.5, 5.0, 7.5%) and current density $(0.2,;0.4,;0.6;mA/cm^2)$ increased. Pulsed application of the current showed lower flux than constant current application. The results obtained suggest that VCP can be delivered into the skin and the amount delivered can be controlled by varying hydrogel, current density, drug concentration and current application profile.