PROBLEM TO BE SOLVED: To provide powder cosmetics that can be attached on a makeup props evenly, have excellent moist feel and make-up film uniformity, have no dry feeling by passing time.SOLUTION: Provided is a water-in-oil solid composition comprising component (A) polyurethane gel composition and component (B) one or more components selected from titanium oxide and zinc oxide having an average particle size of 0.01 to 0.2 μm, preferably, the polyurethane gel composition containing a polyurethane using a glycol represented by HO-R3-OH (where, R3 represents a linear or branched C2 to C6 alkylene group which may have an ether bond), and an oil agent.SELECTED DRAWING: NoneCOPYRIGHT: (C)2020,JPO&INPIT【課題】 小道具に均一に取れ、しっとり感、化粧膜の均一性に優れ、経時での乾燥感の無い粉末化粧料を提供すること。【解決手段】 成分(A)ポリウレタンゲル組成物及び成分(B)平均粒子径0.01~0.2μmの酸化チタン及び酸化亜鉛から選ばれる1種又は2種以上を含む、油中水型固形組成物;好適には前記ポリウレタンゲル組成物が、HO-R3-OH(式中、R3はエーテル結合を有していてもよい直鎖若しくは分岐のC2~C6アルキレン基を表す)で表されるグリコールを使用するポリウレタン及び油剤を含有するものである。【選択図】なし