This invention provides a water in oil type emuisified cosmetic material which provides users with excellent feeling of skin smoothness and exhibits excellent effectiveness in keeping body moisture and pleasant feeling of use. The water in oil type emulsified cosmetic material of this invention contains the following components (A) to (D), and the content of (b1) with respect to components (A) and (B) is 40 to 85%. (A) bisdiglycerylpolyacyl adipate: 20.5 to 10 mass % (B) an oil component containing (b1) (b1): a volatile oil component having low compatibility with (A) (C) emulsifying agent (D) aqueous component: 60 to 90 mass % ?