An emulsifying composition for forming a water-in-oil high internal phase emulsion comprising at least one polyglycerol ester, at least one sorbitan ester, and at least one emollient ester. Water-in-oil high internal phase emulsion formed using the emulsifying composition and a method of making the water-in-oil high internal phase emulsion are also claimed. The formed emulsion is at least 75% internal phase by weight. Preferably the composition contains less than 1% silicone oil. In an embodiment, the emulsion contains a wax with a melting point of 50°C or more. The internal phase may also comprise glycerine and a soluble metal salt. Pigments, fragrances, dyes and/or pharmaceutical actives may be incorporated into the emulsion. The internal and external phases are mixed at between 15-25°C. In a preferred embodiment, the internal phase contains glycerine, squalane, MgSO4 and water whilst the external phase comprises polyglycerol-3-dioleate, sorbitan sesquioleate and isopropyl palmitate.
