PROBLEM TO BE SOLVED: To provide a low-viscosity water-in-oil type emulsion cosmetic that has smooth use feeling, spreads lightly when applied, and has excellent dispersion stability of powder.SOLUTION: There is provided a low-viscosity water-in-oil type emulsion cosmetic containing (A) polar oil which is in a liquid state at 25°C and IOB value exceeds 0.1, (B) hydrocarbon oil, (C) polyoxyalkylene-alkyl co-modified organopolysiloxane expressed by formula (I), and (D) powder surface-treated by N-acylamino acid and methyl polysiloxane. (R denotes an alkyl group from H or C1 to 5； x denotes an integer from 5 to 50； y denotes an integer from 1 to 30； z denotes an integer from 20 to 200； a denotes an integer from 2 to 20； b denotes an integer from 1 to 5, c denotes an integer from 2 to 20, d denotes an integer from 0 to 20)SELECTED DRAWING: None【課題】なめらかな使用感を有し、塗布時ののびが軽く、粉末の分散安定性にも優れた、低粘度の油中水型乳化化粧料の提供。【解決手段】（Ａ）２５℃で液状でありかつＩＯＢ値が０．１を超える極性油、（Ｂ）炭化水素油、（Ｃ）式（Ｉ）で表されるポリオキシアルキレンアルキル共変性オルガノポリシロキサン、及び（Ｄ）Ｎ－アシルアミノ酸及びメチルポリシロキサンで表面処理された粉体、を含有する低粘度の油中水型乳化化粧料の提供。（ＲはＨ又はＣ１～５のアルキル基；ｘは５～５０の整数；ｙは１～３０の整数；ｚは２０～２００の整数；ａは２～２０の整数；ｂは１～５、ｃは２～２０、ｄは０～２０の整数を表す）【選択図】なし
