Tissue distribution of $SiO_2$ nanopaprticles was investigated in mice after oral administration or skin treatment. ICR Male mice were treated with $SiO_2$ nanoparticles 2.5 g/kg/day for five consecutive days and sacrificed at 24 hours after the last administration. As results, the orally administered $SiO_2$ nanoparticels were distributed in the testis and kidney but not in lung at 24 hours after the last treatment. In case of skin treatment, $SiO_2$ nanoparticles were distributed to lung as well as testis, brain, kidney and liver. The results suggested that $SiO_2$ nanoparticles (12 nm) are easily absorbed through entero-gastric system or skin.