Transparent liquid crystal gels with high oil content by fatty acid soap were investigated. The solubilization efficiency of the mineral oil was dependent on the process. The process of dropping water part into the solution of oil and surfactant was more efficient than the process of dropping water part into the surfactant solution and after that dropping oil. The fatty acid soap could not solubilize the high oil content, but under the certain range, addition of CDE (Coconut Diethanolamide), Arlacel 165 (Glyceryl Stearate/PEG-100 Stearate) and cetostearyl alcohol helped solubilize the high content oil. Also, the glycerin and water content had influence on the solubilization. Especially, higher oil content gel showed elastic feature.