3O-ethyl ascorbic acid is an excellent ethered derivative of Ascorbic Acid so far. It is very stable in the chemical structure and discolored derivative of ascorbic acid. It can enter into skin and be metabolized by body as ascorbic acid. So its effect is better than pure ascorbic acid. 3-O-ethyl ascorbic acid is a unique lipophilic and hydrophilic material, easily be used in the cosmetic formulation. 3-O-ethyl ascorbic acid can easily enter into dermis and bring into play biological effect whereas pure ascorbic acid cannot enter dermis.