The present invention provides a smooth cosmetic while having a matte finish.The cosmetic of the present invention comprising the following powder (P) and oil (V) and having a P/V ratio of 0.30 to 0.75.(P) is a powder containing (p1), is 15 to 40% by mass in the total amount of the cosmetic.(p1) is a dextrin palmitate, is 3.5 to 10% by mass in the total amount of the cosmetic.(V) is an oil containing (v1) and (v2).(v1) is a volatile oil component, is 5 to 50% by mass in the total amount of the cosmetic.(v2) is a non-volatile liquid oil containing tri (caprylic acid/capric acid) glyceryl, is 30 to 65% by mass in the total amount of the cosmetic.本發明提供一種雖具有霧面消光成果卻也光滑的化妝料。本發明之化妝料含有下述之粉末(P)與油份(V),且P/V比為0.30至0.75。(P)為含(p1)之粉末,且係化妝料總量中的15至40質量%。(p1)為棕櫚酸糊精酯,且係化妝料總量中的3.5至10質量%。(V)為含(v1)及(v2)的油份。(v1)為揮發性油份,且係化妝料總量中的5至50質量%。(v2)為含三(辛酸/癸酸)甘油酯的不揮發性液狀油份,且係化妝料總量中的30至65質量%。