PROBLEM TO BE SOLVED: To provide a water-in-oil type emulsion cosmetic which hardly causes a feeling of being caught during the early stage of application, causes no whitening on the skin after application and makes the roughness of the skin inconspicuous.SOLUTION: There is provided a water-in-oil type emulsion cosmetic which comprises the following components (A), (B), (C) and (D): (A) 0.1 to 20 mass% of a spherical organic resin powder having a particle diameter of 0.01 μm or more and 1.0 μm or less which is subjected to surface treatment with a perfluoroalkylsilane, (B) 0.1 to 20 mass% of a vinyl-based polymer having a carbosiloxane dendrimer structure at the side chain, (C) a volatile oil and (D) 1 to 70 mass% of water, wherein the mass ratio (A)/(B) of the component (A) to the component (B) is 0.02 to 30.SELECTED DRAWING: NoneCOPYRIGHT: (C)2016,JPO&INPIT【課題】塗布初期にひっかかり感を生じにくく、塗布後の肌に白浮きがなく、肌の荒れが目立たない油中水型乳化化粧料の提供。【解決手段】次の成分(A)、(B)、(C)及び(D):(A)パーフルオロアルキルシランで表面処理した、粒子径0.01μm以上1.0μm以下の球状有機樹脂粉体 0.1~20質量%、(B)カルボシロキサンデンドリマー構造を側鎖に有するビニル系重合体 0.1~20質量%、(C)揮発性油、(D)水 1~70質量%を含有し、成分(B)に対する成分(A)の質量割合(A)/(B)が、0.02~30である油中水型乳化化粧料。【選択図】なし