Objectives: Drug delivery of impermeable drugs through biological membrane is currently one of the major interests in pharmaceutical research. It has been shown that there are different absorption enhancers which can provide rapid absorption in the gastrointestinal tract. The aim of the present project is determining of intestinal absorption of furosemide, an anionic drug, in the prescence of sodium carboxy methyl cellulose (NaCMC), an anionic macromolecule. Methylcellulose is used as a chargeless macromolecule to show the influence of polymer viscosity in dialysis process. Methods: The polymers were used at the concentrations of ( (NaCMC : 0.5%,2%, 3%, 6%, 8%), (MC : 0.5 , 4% ,8% w/v%)) and drug concentration in all cases were 12.5 mg/ml. The whole process was performed in a receptor chamber in which a dialysis bag was placed as a donor medium. The temperature was kept in 37°C and samples were collected at different time points up to 4 hours. Finally the samples were analyzed by ultraviolate spectrophotometery at 277.5 nm. Results: Obtained data indicated that the dialysis rate increased by increasing the NaCMC amount up to a certain concentration. This could be explained by donnan equilibrium. Poly electrolytes (like NaCMC) enhance the transport rate of ionic drugs with same electrical charge. However the increased medium viscosity in the dialysis process would limit the donnan effect. Conclusion: The result showed that anionic polymers could be used as absorption enhancers for anionic drugs like frusemide in specific concentrations.