The invention is directed to the cosmetic powder surface-treated with a silicone gel, wherein the surface treatment with the silicone gel affords excellent water repellency, the exhibits smooth and light touch, and affords moist usability peculiar to the silicone gel and excellent adhesion to skin for the cosmetic powder. The powder is an inorganic powder, an organic powder or a composite powder thereof. The silicone gel is obtained by hydrolysis and condensation reacting an organopolysiloxane containing at least a diorganopolysiloxane having reactive opposite ends shown in the following formula (1) and a silane coupling agent having the following formula (2) with at least two hydrolyzable groups in one molecule or a reactive polysiloxane of the following formula (3) as a crosslinking agent. (1) R1R22SiO—(R22SiO)L—SiR1R22； (2) R3R4nSiX(3-n)； and (3) R53SiO—(R52SiO)n-SiR53.
