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) 0.01-30 mass% of fine particle surface-treated with a fluorine containing compound (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.
