PROBLEM TO BE SOLVED: To provide cosmetic cotton acquiring moderate thickness and flexibility and saving toilet lotion.SOLUTION: The outer surface of an air bag 2 of bag shape made of a water impermeable film material 2a and filled with air inside is covered with a water absorbing layer 3 made of a sheet material 3A, and the air bag 2 and the water absorbing layer 3 are joined by joint parts 5. The water impermeable air bag 2 filled with air can provide moderate thickness and flexibility and reduce the thickness of the water absorbing layer 3. The required amount of permeating toilet lotion when patting the skin or the like can thereby be reduced and economical. Since the toilet lotion or the like permeating from one surface does not seep out to the other surface due to the water impermeable air bag 2, both surfaces can be used properly. When discarding the cosmetic cotton, its volume can be reduced by extracting the air in the air bag 2.