Pharmaceutical gel is a semisolid system consisting of dispersion of either small inorganic particles or large organic molecules enclosing and interpenetrated by liquid. This colloidal preparation is typically 99% liquid by weight. The purpose of the review study was to search the literature and provide most current information regarding pharmaceutical microemulsion gel formulation. Information was obtained from published works in scientific journals, official books and other pharmaceutical relevant books. Academic institution library as well the internet websites assisted in the information gathering. The results of the study gave pharmaceutical gel classification, chemical compounds utilized in the formulation, formulation of microemulsion gel and factors to be considered, characterization of the microemulsion based gel, ideal properties of microemulsion based gel, advantages and disadvantages of microemulsion based gel, as well as applications of microemulsion based gel. The study has revealed that well formulated and characterized microemulsion-based gels are capable of delivering both hydrophobic and hydrophilic drugs transdermally into the systemic circulation.