A low-viscosity water-in-oil cosmetic emulsion preparation gives a smooth use feeling, lightly spreads when applied, and has excellent dispersed-powder stability. The cosmetic emulsion preparation has (A) a polar oil which is liquid at 25° C. and has an IOB value exceeding 0.1, (B) a hydrocarbon oil, (C) a polyoxyalkylene； and alkyl-modified organopolysiloxane represented by general formula (I), and (D) a powder surface-treated with both an N-acylamino acid and methylpolysiloxane. (In formula (I), R represents a hydrogen atom or a C1-5 alkyl group, x is an integer of 5-50, y is an integer of 1-30, z is an integer of 20-200, a is an integer of 2-20, b is an integer of 1-5, c is an integer of 2-20, and d is an integer of 0-20.)
