Trans-activator of transcription (TAT), a cell penetrating peptide, has been explored to overcome resistance to penetration and transport inside the cell, therefore, suggested to be used as drug delivery vector into drug-resistant tumours. The generosity of this study was to evaluate modifiable factors (concentration, temperature, incubation time and spheroid age) on the penetration of TAT. Multicellular tumour spheroids (MCTS) used as tumour tissue models to mimic some characteristics with in-vivo tumors. Cell monolayer and 3-, 5-, 7-day-old MCTS were incubated with TAT and effects of modifiable factors were determined quantitatively through flow cytometry, based on TAT-positive cell count (%) and mean fluorescence intensity. Enhancing TAT concentration (1, 5 and 25µm), transport significantly increased (ANOVA, P<0.0001) in cell monolayer and spheroids. However, rising temperature from 7 to 37°C (t, P>0.05) and increasing incubation time; 20min, 1h and 3h; (ANOVA, P>0.05) were statistically non-significant. Moreover, TAT penetration declines as spheroids get older (ANOVA, P<0.01). While exploiting MCTS as tumour tissue model, older spheroids could be preferred to target penetration-resistant cells and mimic the in-vivo microenvironment.