The objective was to develop an in vitro model for the developing skin of the premature neonate. Barriers of different levels of efficiency were produced by differentially tape-stripping the stratum corneum (SC) from the skin of excised porcine ears, and were characterized by measurements of transepidermal water loss (TEWL). In this way, it was possible to express the recorded TEWL as a function of percentage SC thickness (F) generating the following relationship: TEWL = 2.7 + 41.exp [- 0.028.F]. These data were then compared to previously published in vivo measurements of TEWL obtained from a population of premature neonates at various post-conceptional ages (PCA). The latter conformed to a remarkably parallel relationship to that found in vitro with the porcine skin model, namely TEWL = 3.3 + 41.exp [-0.026.(PCA-160)]. It can be suggested, therefore, that the empirically adjusted PCA (i.e., PCA-160) correlates closely with the developing thickness of the neonate's SC. The corollary is that porcine skin, in vitro, tape-stripped to a particular level, can provide a barrier corresponding to a specific degree of neonate maturation and can serve, hence, as a useful tool with which to explore whether transdermal drug delivery in this unique patient population may be beneficial.