I've always heard most of it converts to DHT, but I've never had a DHT test to prove it when I applied to my scrotum. I have a feeling that gel is absorbed at a really high rate on the scrotum, and a full dose would probably convert to e2 (from raising your blood concentration of testosterone too high too quickly). A small amount would increase my libido a bit, but a full dose would bring about all the negative e2 signs. Testim 1% always worked the best, much better than Androgel 1.62%. I've always absorbed the gel like a sponge, so regular application of Testim 1% had my test level well north of 1000ng/dL, but also gave me some e2 sides (anxiety, itchy nips), and made my chest turn bright red like a sun burn from the high RBC. If you don't absorb the gel as well, I've heard flanks, scrotum, inner thighs, tops of feet, and inner forearms are the best.