The present invention relates to a cosmetic material comprising (A) hydrophobic powder； (B) carboxylic acid modified silicone； (C) a basic compound； and (D) water； wherein the (A) hydrophobic powder is dispersed in an aqueous phase. The hydrophobic powder is preferably dispersed in the aqueous phase in the cosmetic material of the present invention, and the cosmetic material of the present invention can provide a refreshing sense of feel during use, and can form a cosmetic film with excellent water resistance on the skin.
