An object of the present invention is to provide a W/O/W emulsion having temporal stability, which comprises a water soluble active component in an inner aqueous phase, and a method for producing the same.This invention makes it possible to provide a W/O/W emulsion having temporal stability by incorporating a water soluble active component in an inner aqueous phase, a solid oil component and a silicone surfactant in an oil phase, and a water soluble polymer in an outer aqueous phase.