Phase studies were carried out on systems composed of isopropyl myristate, polysorbate 80, glycerol, and water at different glycerol-to-water ratios. Stable microemulsion gel, regions were identified, and an influence of the glycerol-to-water ratio on the area of existence of microemulsion gels was obtained. An optimum glycerol-to-water mass ratio of 2:8 was found for the largest microemulsion gel region. The rheological study indicated a pseudoplastic behavior of microemulsion gels, which makes them suitable for easier spreading on the skin. The apparent: viscosity of the examined microemulsion gels decreases when the glycerol-to-water mass ratio increases. The maximum value of apparent viscosity was det ermined when the combined glycerol-water content was dose to 40% w/w.