PGSS (TM) process was applied to the carrier materials Brij 5100 and polyethylene glycol PEG 4000 for the incorporation of the insoluble drugs nimodipine, fenofibrate, and o-vanillin with the purpose of improving their bioavailability and dissolution rate. Brij S100/CO2 system has been investigated in the first part. The system has an S-L-G (solid-liquid-gas) curve with a negative dP/dT slope, which indicates high CO2 solubility in the molten heavy component. Sorption of CO2 in Brij S100 is about 25% higher than in PEG 4000 under similar conditions, varying from 0.12 g CO2/g carrier at 5.87 MPa to 0.57 CO2/g carrier at 35 MPa. The values of the interfacial tension for the Brij S100/CO2 system are approximately 50% of those of the PEG 4000/CO2 system. Influence of processing parameters on PGSS (TM) process yield, particle size distribution, loading efficiency and dissolution rates is presented in addition.