A skin cosmetic which exerts a feeling of ameliorating effect on skin wrinkles and sagging by application, and is free from uncomfortable feelings in use, such as stickiness, twisting of the cosmetic applied on the skin, and squeakiness. The cosmetic comprises an aqueous liquid of an anionic or amphoteric urethane resin dissolved or dispersed in water and wherein the anionic or amphoteric urethane resin is prepared by reacting (a) an isocyanate compound with (b) a polyol compound containing the following components (b-1) to (b-3) or the following components (b-1) to (b-4) and having a ratio of (b-1)/(b-2) of 0.15-3.0 (by mass, in terms of charge): [(b-1): cyclohexanedimethanol, (b-2): polypropylene glycol having a molecular weight of 1000-3000, (b-3): a compound having an active hydrogen and a carboxyl group in one molecule, (b-4): a compound having an active hydrogen and a tertiary amino group in one molecule.]
