INTRODUCTION: The oral route is the most important route for drug therapy (Roger E). Water-insoluble drugs have poor oral bioavailability, so much more attention has been paid to the lipid-based formulation. Lipids are carriers for drug delivery that have poor solubility in water (Pouton CW). Various lipid-based formulations such as SEDDS, SMEDDS are used to improve the absorption and bioavailability of poorly water-soluble drugs (Yi T et al). Lipid vehicles that play an important role in the design and can lead to successful drug delivery, which can control the rate of drug absorption. When evaluating lipids as vehicles, their digestibility must also be considered. SMEDDS present good thermodynamically stable preparations and have optical transparency, this formulation is simple and is the mixture of oil, surfactant, co-surfactant, co-solvents, these lipid based excipients are commonly known as permeability enhancers (Schwendener RA) . For the design of SEDDS/SMEDDS, these require multiple excipients, to evaluate the relative solubility and affinity of the drug for each component. These excipients have the ability to form fine oil in aqueous microemulsion. The size of the droplets of the emulsion present in the intestine and the type of surfactants, the metabolic pathway of the lipids, the alterations in gastric motility are due to the presence of the lipids. These excipients can inhibit both presystemic metabolism and P-gp-mediated intestinal efflux resulting in increased oral absorption of cytotoxic drugs (Dintaman JM) (Chervinsky DS). FACTORS TO CONSIDER WHEN DESIGNING A LIPIDS-BASED FORMULATION:• Solvent capacity• Properties of lipid excipients• Lipophilicity of surfactants• Ex......middle of the paper......nt, BHT, and so on By adding these excipients, the soft gelatin formulation shows improved bioavailability. Bexarotene is a derivative of benzoic acid and is a selective retinoid X receptor activator indicated for the treatment of T-cell lymphoma. It is formulated as a soft gelatin capsule formulation, i.e. Targetin®. The free acidic form of bexarotene shows solubilization in a mixture of polysorbate20 and PEG 400 in combination with povidone and BHA as an antioxidant in Targetin® 75 mg soft gelatin capsules. Lopinavir and ritonavir together have been formulated as Kaletra® tablets and kaletra oral solution, Span 20 is the lipid component present in this formulation. The fixed-dose combination of the product contains 80 mg/ml lopinavir and 20 mg/ml ritonavir which is soluble in propylene glycol, 42% ethanol, water, glycerin and cremophore surfactant RH 40 and peppermint oil..