The objects of the present invention are to provide a surface-treated powder that is excellent in water repellency and oil repellency and provides smooth texture and good adhesion when applied to skin, to produce the surface-treated powder simply and inexpensively, and to provide cosmetics comprising the surface-treated powder. Specifically, according to the present invention, a surface-treated powder wherein the surface of a material powder is treated with perfluoropolyetherphosphate represented by general formula (1) and an anionic polymer having a perfluoropolyether chain, which is represented by general formula (2), or perfluoropolyetherphosphate represented by general formula (1) and a cationic polymer having a perfluoropolyether chain, which is represented by general formula (3), and cosmetics comprising the surface-treated powder are provided.