The present invention provides a water-oil type emulsified cosmetic material that contains the following components (A)-(E): (A) 0.5 to 10 mass % of polysiloxane elastomer, (B) 0.2 to 10 mass% of Dimethyl polysiloxane with degree of polymerization more than 350 and less than 1,500, (C) 3 to 28 mass% of dimethyl polysiloxane and/or decamethylcyclopentasiloxane siloxane with degree of polymerization more than 1 and less than 6, (D) 0.5 to 25 mass% of ethanol, and (E) water.本發明之油中水型乳化化粧料含有下列成分(A)~(E):(A)聚矽氧彈性體0.5~10質量%、(B)聚合度為350以上1500以下之二甲基聚矽氧烷0.2~10質量%、(C)聚合度為1以上6以下之二甲基聚矽氧烷及/或十甲基環五矽氧烷3~28質量%、(D)乙醇0.5~25質量%、(E)水。
