PROBLEM TO BE SOLVED: To provide a water-in-oil type emulsified cosmetic material which has smooth and no-sticking usability, and is used as a makeup base capable of beautifully finishing powdery foundation to be top-coated.SOLUTION: A water-in-oil type emulsified cosmetic material comprises: (a) spherical resin powder containing polymethyl methacrylate powder and silicone powder (b) lauryl PEG-9 polydimethylsiloxyethyl dimethicone (c) paste prepared by hydrophobized fine particle titanium oxide and volatile oil and (d) an oil component containing isopropyl myristate.