In this research, we have investigated the composition of the gel which is actually used in clinical terms and discovered the viscosity and the differences in images due to the changes of composition. When evaluating the viscosity, we applied the existing gel and the made up gel on the acrylic panel board, then measured time of trickling gel by making the acrylic panel board stand vertically. In the case of the evaluation for images, we gained 3 images of gray scale each from the range of 0.5 dB in the phantom, and then calculated the RGB (Red, Green, Blue, RGB) code value of the pixels at the same spot for evaluation using Adobe Photoshop (Ver. 7.0). Furthermore, we have evaluated the utility of the made up gel by comparing the price of the existing gel to the price of the made up gel. Then we have surveyed 30 patients in their twenties who have ordinarily no skin ailments for skin reactions through questionnaires. As a result of the research, the made up gel is not so different from the existing gel. The viscosity of the made up gel is similar to that of the existing one the most when it is composed of 492 g of water, 3 g of Carbomer and 5 g of Triethanolamine. And through the investigation we have found that the gel is harmless if it is applied on the skin of human bodies. In addition, the cost of the made up gel is 10 times cheaper than purchasing the existing gel, which means the made up gel is financially beneficial. In conclusion, we are expecting that researches on ultrasound gel would be invigorated and the developed product would be introduced to our thesis.