The present invention relates to a composition used as a vehicle for percutaneous absorption of Pharmaceutical and Cosmaceutical active agents that comprises Dimethiconol (hydroxyl-terminated polydimethydimethylsiloxane), dimethicone-350 (polydimethylsiloxane-350), cyclomethicone-5 nf (decamethylcyclopentasiloxane), alkymeth siloxane copolyol-lauryl peg/ppg 18/18 methicone (alkymethyl siloxane copolyol), cyclopentasiloxane and dimethicone Crosspolymer (silicone elastomer and decamethylcyclopentasiloxane), stearoxytrimethylsilane and stearyl alcohol (silicone wax), and deionized water. This composition serves several key applications: (1) it is a vehicle for percutaneous absorption of Pharmaceutical and Cosmaceutical active agents; (2) it acts as a method for utilizing other compositions in the treatment of inflammatory conditions of the skin including, but by no means limited to, atopic dermatitis (eczema), allergic contact dermatitis, seborrheic dermatitits, psoriasis, xerosis and atopia; (3) it is a treatment of inflammatory conditions of mucosae; (4) it relates to other compositions and methods for protecting and enhancing the barrier function of the skin.