the present invention comprises: a) aloe (aloe) a polyethylene glycol (polyethylen glycol, PEG ) DIS is immersed in an aqueous solution (dewatering & amp impregnation soaking) performing a process b) obtaining a parenchyma (parenchyma tissue) from the processed Aloe the DIS And c) relates to a cosmetic composition for moisturizing skin, including the parenchyma from the formula with PEG and removing the fiber, (modified) Aloe gel prepared by this method and the equation prepared by PEG (modified) aloe gel . The formula with PEG prepared by the production method of the present invention (modified) Aloe gel Aloe bioactive (bioactive) component (glucomannan, o-acetyl) an increased content of more than saengip may contain aloe, aloe saengip to maintain a good quality properties of the gel. Further, by appropriately adjusting the treatment temperature may DIS controls the constriction (impregnation) of the osmotic agent to maximize the PEG component and the quality characteristics of the Aloe gel, due to the incorporation of PEG into the surface of the porous structure can be improved and, PEG It can achieve a significant improvement in a significant reduction of the water-insoluble and water solubility index value (insolubility) to give crystallinity to act as a carrier to determine the crystal transition to the amorphous nature of aloe gel material. And, DIS can improve the thermal stability of the aloe processing temperature through the control, and hence possible to increase the purification effect of the polysaccharide content and, aloe, unlike saengip aloe, aloe polysaccharide standard solution and the like show maintaining helix shape in the well is expected to maintain a functional or biological activity of aloe. The present invention of a method for manufacturing Aloe gel modified with PEG prepared by the (PEG-m-Aloe gel) is enhanced water hydration status, with a skin moisture loss is reduced significantly compared to natural aloe, significant moisturizing and