Slowly add the "Carbopol" 940 to the water using agitation. Stir until the "Carbopol" 940 resin dissolves. Add the glycerin, then the triethanolamine. Heat this gel to a boil to expel air bubbles. Boil for 10 min. Cool to 80'C. Add perfume and transfer to containers while warm. An alternative to boiling the gel is to allow the acid dispersion to stand until the entrapped air is released. Then carefully neutralize so that air is not drawn into the gel.