The object of this invention is to provide a skin underlayer cosmetic applied to skin before any foundation or the like is applied, without wrinkling or falling off because of cold water or sweat, and when being rubbed with warm water, it can be removed easily from skin together with make-up without using any cleanser such as makeup remover or facial cleaner.The skin underlayer cosmetic of the present invention is a skin underlayer cosmetic applied to skin before any skin make-up cosmetic is applied, which uses an aqueous phase containing water as the continuous phase, and contains (a) a vinyl acetate polymer, (b) a polyhydric alcohol and (c) a hydrophilic non-ionic surfactant, wherein (a) the vinyl acetate polymer is 0.5 to 7% by mass in the cosmetic and is dispersed as particles in the aqueous phase, and with respect to 1 part by mass of (a) the vinyl acetate polymer, (b) the polyhydric alcohol is 0.5 to 5.5 parts by mass, and (c) the hydrophilic non-ionic surfactant is 1 to 5% by mass in the cosmetic. The skin underlayer cosmetic can be removed from skin together with the skin make-up cosmetic with the warm water at 38 to 45℃.
