The time course of salicylic acid at a dermal application site and in local underlying tissues below the site in rats was examined using a physiologically based pharmacokinetic model assuming first-order diffusional mass transfer between the dermis and underlying tissues. The concentrations of salicylic acid in tissues below the applied site were measured and compared with plasma concentrations and concentrations in similar tissues on the contralateral side. The direct penetration of salicylic acid was dominant only to a depth of 3-4 mm below the applied site for the first approximately 2 hr after application. The time course of salicylic acid in individual rats was modeled using known tissue blood flows and tissue-tissue clearances by (i) numerical integration and nonlinear regression of a series of differential equations representing events in individual tissues, and (ii) numerical integration and nonlinear regression of a single differential equation representation of the concentration-time course in an individual tissue with a polynomial representation of salicylate concentrations in other input tissues and an exponential representation of the input from the solution. Tissue-tissue clearances were deduced by both nonlinear regression and mass balance analysis (only for underlying dermis) using area-under-the-curves from salicylic acid tissue penetration data in anesthetized rats. The relative importance of direct penetration and blood supply in determining the concentrations of salicylic acid in deeper tissues was assessed by simulations in which either no direct penetration occurred or there was zero input from blood. Simulations confirm that direct penetration is only evident in the superficial tissues for approximately 2 hr. An attempt was also made to examine the dermal pharmacokinetics of salicylic acid using statistical moments.