This study assessed the dermal toxicity of polydimethyl siloxane fluid. A group of 10 male New Zealand albino rabbits were depilated and received 28 daily dermal doses of the test substance (Dow Corning 361, 50 mg/kg) or Dow Corning 555 fluid, Lot 205 (50 mg/kg) as the positive control. An additional group served as untreated controls. Behavior, survival, and gross physical appearance were observed daily and body weight was recorded weekly. Food consumption and water intake were also observed. The animals were sacrificed 29 days post exposure, necropsied for gross examination, and the prostate, seminal vesicles, and testes were weighed and examined microscopically. The testes were also examined microscopically. No significant effects on body weight, food consumption, water intake, or behavior were noted. No significant effects were noted in any of the treatment groups for any of the parameters monitored.