An insulin delivery system based on liquid surfactant membranes has been developed. The formulation was based on a w/o/w emulsion where an organic membrane separated two aqueous phases and the internal aqueous phase contained insulin. Sesame and cotton seed oils were used as organic membranes. In order to facilitate the transportation of glucose across the organic membrane various additives such as calcium stearate, lecithin, cholesterol, hexamine, stearic acid and glyceryl tristearate were used. The additives were found to be successful carriers for the transportation of glucose to the internal aqueous phase. Similarly, viscosity enhancers, e.g. cetostearyl alcohol, in the organic phase enhanced the immobilization of insulin. Various parameters affecting the stability of the emulsions were established. The developed system was characterized for insulin activity and insulin efflux profile.