RS White (resorcinol bis-ethylhexanoate) is used in cosmetics as a skin whitening agent. In this study, we studied the possibility of nano-emulsion formation containing whitening agent, RS White, with different types of emulsifying agents. With Tween 80, 60, HCO 60 and 40 as a hydrophilic surfactants and Span 80 as ahydrophilic surfactant, nano-emulsions were formed at appropriate concentrations, but they were not formed in the system using the Myrj 52, Montanov L, and Tegocare 450 with Span 80. The diameter of nano-emulsion sphere was smaller than 100 nm. The emulsion showed a translucent appearance and maintained stability in stability evaluation with time. In vitro skin permeation experiments showed that amounts of skin permeated nano-emulsion for 24 h were 70.84 µg/cm 2 and those of O/W emulsion were 28.97 µg/cm 2 . In conclusion, a stable nano-emulsion containing the resorcinol bis-ethylhexanoate is effective for potential efficacy system as an efficient delivery system of the functional materials into skin.