An object of the present invention is to provide an emulsion composition that keeps smooth texture due to methyl polysiloxane, prevents the crystal precipitation of macadamia nut oil fatty acid phytosteryl to enhance formulation stability, and has a superior effect of conferring a resilient feel and emollient property. The present invention relates to an emulsion composition comprising (A) macadamia nut oil fatty acid phytosteryl, (B) methyl polysiloxane, and (C) one or more oils selected from the group consisting of glyceryl tri(2-ethylhexanoate), methylphenyl polysiloxane, cetyl ethylhexanoate, pentaerythrityl tetraethylhexanoate, and tripropylene glycol pivalate, wherein the content ratio of (A) to (C), (A):(C), is 1:3 to 1:200.
