The dilational visco-elasticity of surfactant adsorption layers was measured at low frequencies by the drop profile analysis tensiometry using oscillating drops. As the studied non-ionic surfactant C13DMPO (tridecyl dimethyl phosphine oxide) is soluble in water and in hexane, the partitioning of the surfactant between the two solvents had to be taken into consideration. The diffusion controlled exchange of matter theory was generalized in order to take into consideration the curvature of the interface, the diffusional transport in both adjacent bulk phases as well as the transfer across the liquid interface. Using two configurations, i.e. water drop in hexane and hexane drop in water, it is shown that the frequency dependence of the visco-elasticity modulus and the phase angle can be well described when the correct partition coefficient is applied. The surface activity of the selected surfactant C13DMPO is optimum to demonstrate the impact of matter transfer across the interface on the dilational visco-elasticity of interfacial adsorption layers of non-ionic surfactants. (C) 2018 Elsevier Inc. All rights reserved.