An excipient, suitable for the preparation of pharmaceutical and/or cosmetic creams comprises an aqueous phase and organic phase comprising organic components. The components comprise natural or synthetic oil, one or more waxes, one or more organic esters. Each of the general formula R1 COO R2, wherein R1 and R2 are both, independently of one another, is a linear or branched alkyl group having 15 to 30 carbon atoms and sorbitan esters.
