Carbomer 940 (CBM 940) is an acrylic acid polymer, which can be used as a thickening agent. Carbomer 940 provides a stable gel matrix, and exhibits good heat, light and microbial contamination resistance. Carbomer 940 shows high benzene content, which exists the risk as a carcinogen. Carbomer 940 facilitates the drug release and local application, which can be used in the pharmaceutical industry[1].