Cosmetic device comprises a fibrous support defined by a web of fibers and a free space between fibers, associated with at least one active substance, where the active substance is stored in the mass of carrying body, and body is in the form of many water-insoluble microspheres having dry outer surface. An independent claim is included for a process for incorporating at least one active substance in water insoluble microspheres for distributing a cosmetic device on the fibrous support, comprising preheating a mixer at 40-105[deg] C, introducing in the blender the dry powder of water insoluble microspheres, maintaining the dry powder of water insoluble microspheres under rapid stirring, selecting at least one active substance, dissolving the active substances present in a dry form, introducing active substances in the mixer in liquid form, maintaining the temperature and agitating for completely incorporating active substances in liquid form in the water-insoluble microspheres, and cooling the mixture.