The delivery of poorly water-soluble drugs has been the subject of much research, as approximately 40% of new chemical entities are hydrophobic in nature. One area in which published literature is lacking is the field of non-aqueous emulsions. This review gives a conceptual idea about non-aqueous system. Non-aqueous systems are well known as solvents for drugs, suspension vehicles, oleogels, soft gelatin or magnoresponsive drug delivery system. It provides reservoir vehicles for transdermal systems and controlled drug delivery systems or hydrolytically unstable drugs.