PROBLEM TO BE SOLVED: To improve percutaneous absorptivity and transmucosal absorptivity of a water-soluble active ingredient by increasing the amount of the sealed water-soluble active ingredient in an inner aqueous phase because a W/O/W type composite emulsion having a high concentration of composite particles, a high inner aqueous phase ratio and excellent preservation stability is obtained.SOLUTION: The W/O/W type composite emulsion is obtained by dispersing W/O type emulsion particles in an outer aqueous phase, comprises (A) the water- soluble active ingredient, (B) a nonpolar oil and (C) a hydrophilic polyglycerol ester of a fatty acid, and is characterized in that the content of a polyoxyethylene type nonionic surfactant having &ge15 number of added mol of plyoxyethylene groups is &le1 mass% and the ratio of the total content of the W/O type emulsion particles to the content of the outer aqueous phase is (45:55) to (99:1) of the W/O type emulsion particles:outer aqueous phase expressed in terms of mass ratio.COPYRIGHT: (C)2002,JPO【解決手段】 W/O型エマルション粒子が外水相中に分散してなるW/O/W型複合エマルションであって、(A)水溶性有効成分、(B)無極性油及び(C)親水性ポリグリセリン脂肪酸エステルを含有し、且つポリオキシエチレン基の付加モル数が15以上のポリオキシエチレン型非イオン界面活性剤の含有量が1質量%以下であり、W/O型エマルション粒子の合計含有量と外水相の含有量とが質量比でW/O型エマルション粒子:外水相=45:55~99:1であることを特徴とするW/O/W型複合エマルション。【効果】 複合粒子の濃度、内水相比が高く、且つ保存安定性にも優れたW/O/W型複合エマルションが得られるので、内水相中の水溶性有効成分の封入量を増加させて、水溶性有効成分の経皮吸収性、経粘膜吸収性の向上が可能となる。