In the present study, an effort was directed to elucidate the effect of osmolality on the absorption of ethanol in rabbits. A single dose of 13.67 ml(2. 16 gm ethanol/kg BW) of hypo-, iso-hyphen and hypertonic ethanol per kg BW was administered into the stomach to albino rabbits and the experiment was performed at 30 th, 60 th and 120 th minute. The blood ethanol level was determined by the method of Williams et al, and hematocrit(Hct) was determined by the conventional Hct centrifuge and reader. The results are summarized as follow. The blood ethanol level showed the highest value at 60 min after the ethanol ingestion in the hypo- and isotonic groups, 171.3±13.3 mg% and 204.5±23.0 mg% , respectively, but in the hypertonic group, the highest value was observed at 120min after the ingestion. The absorption rate of ethanol between 0 to 30 min after the ingestion of hypo- and isotonic ethanol was 88.54±12.04 and 94.73±8.33 mg/min , respectively, but a decreased value of 44.72±6.69 mg/min was noted after hypertonic ethanol ingestion comparing with hypo- and isotonic groups, The Hct value after hypo- and isotonic ethanol ingestion was decreased at 30 min but returned to the control level at 120 min. In contrast with hypo- and isotonic ethanol ingestion, hypertonic ethanol ingestion produced an increase of the Hct value at 30 min and returned to the control level at 120 min. The heart rate was increased but the respiratory rate was decreased after ethanol ingestion regardless of the osmolality.