Provided is an emulsion composition which has smooth usability by virtue of methyl polysiloxane while also improving stability by preventing crystal precipitation of macadamia nut oil fatty acid phytosteryl, and which provides an excellent firm feeling and emollient property. The emulsion composition comprises (A) macadamia nut oil fatty acid phytosteryl, (B) methyl polysiloxane, and (C) one or two or more oil components selected from the group comprising glyceryl tri(2-ethylhexanoate), methyl phenyl polysiloxane, cetyl ethylhexanoate, pentaerythrityl tetraethylhexanoate, and tripropylene glycol pivalate, wherein the mixing ratio of (A) to (C) is in the range of 1:3 to 1:200.