A dispersion which contains particles of a carboxylic acid polymer dispersed in an organic medium containing an emollient ester and/or a non-ionic surfactant. The dispersion can be used to form a gel composition by mixing with a water miscible emollient ester and optionally water. The dispersion and gel can be used to form an emulsification system. The dispersion, gel and emulsification system are suitable for use in forming end-use emulsions, preferably at low temperature and low shear, and in particular, emulsions having a high oil phase concentration. The emulsions can be used in a wide range of applications, including personal care, household and industrial.