The instant invention discloses a dermal delivery system composition comprising an aqueous base vehicle including American Emu oil, Isopropyl Palmitate (PROTACHEM IPP), PEG-8 (a polyethylene glycol available under the trade name PROTACHEM 400), methylsulfonylmethane (MSM) and SEPIGEL 305 (a combination including polyacrylamide/C₁₃-C₁₄ Iso-paraffin and Laureth-7) in combination with a therapeutically affective amount of at least one species of insulin, and to processes for the manufacture and use thereof.