The purpose of the present invention is to provide a low-viscosity water-in-oil type cosmetic emulsion preparation which gives a smooth use feeling, lightly spreads when applied, and has excellent dispersed-powder stability. The cosmetic emulsion preparation of the present invention is characterized by comprising (A) a polar oil which is liquid at 25 DEG 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).本發明之目的在於提供一種具有潤滑之使用感、塗抹時之延展輕鬆且粉末之分散穩定性亦優異之低黏度之油中水型乳化化妝料。本發明之特徵在於含有：(A)於25℃下為液狀且IOB值超過0.1之極性油、(B)烴油、(C)由下述通式(I)： (式中，R表示氫原子或碳原子數1～5之烷基，x表示5～50之整數，y表示1～30之整數，z表示20～200之整數，a表示2～20之整數，b表示1～5之整數，c表示2～20之整數，d表示0～20之整數)所表示之聚氧伸烷基烷基共改性有機聚矽氧烷、及(D)利用N-醯基胺基酸及甲基聚矽氧烷進行過表面處理之粉體。
