PROBLEM TO BE SOLVED: To provide a water-in-oil type emulsion cosmetic in which irregular coating just after application does not happen, the time to agree with the skin is short after application, makeup deterioration and stickiness are prevented even after the lapse of 6 hours from application to maintain dry-touch use feeling, and when being used as makeup base, the skin is prevented from getting dry after applying a powder foundation and the powder is prevented from staying in fine wrinkles.SOLUTION: A water-in-oil type emulsion cosmetic comprises: (A) 0.01-20 mass% of trimethylsiloxysilicic acid (B) 0.01-20 mass% of fluorine modified silicone resin having a structure expressed by the general formula (1) and being a sold at 25°C: RSiO(1) (In the formula, Ris a 1-8C hydrocarbon group, a phenyl group, a hydroxyl group or a general formula: -R-Rf (Ris a 2-6C divalent alkylene group and Rf is a 1-8C perfluoroalkyl group), selected arbitrarily from a functional group essentially including the hydrocarbon group and the general formula: -R-Rf, and a is an average number with 1.0&lea&le1.8) (C) particulate zinc oxide with a specific surface area of 10-100 m/g and (D) 0.1-15 mass% of spherical silica of which average particle diameter is 2-10 &mum, specific surface area is 50-400 m/g, and oil absorption is 200 mL/100 g or less.
