disperse the Carbopol 940 in the alcohol, and then dissolve the benzoate in the dispersion. Slowly add the monoisopropanolamine. This will give a thin but very cloudy solution. slowly add water and stir carefully to avoid air entrapment; the solution will clear up and thicken. Add perfume and color as desired. This formulation gives a clear gel with a viscosity of 19,500 cps (Brookfield, 20 rpm) at a pH of approximately 5.7.