ETHYL alcohol (ethanol, alcohol) is a water-soluble drug that is absorbed in the stomach and small intestine, relatively slowly in the former and rapidly in the latter. It is then freely distributed throughout the body.
Since alcohol is water soluble, very little of it gets into the body fat. The concentration of alcohol is higher in the blood and tissues of women for the same volume, because women have more sub-cutaneous fat than men. Women may also have lower concentrations of an enzyme that breaks down alcohol in the stomach than men so that less alcohol is broken down before its absorption. This makes women more vulnerable to alcohol-medicine interactions than men.