PROBLEM TO BE SOLVED: To provide a novel acylated derivative of glyceryl ascorbate or a salt thereof, which has excellent functions inherent in glyceryl ascorbate, such as whitening effect, enhancement of collagen production and moistening effect, shows good penetration into the skin and is stable in long-term storage with little discoloration, odor emission or activity deterioration, and a method for preparing the same.SOLUTION: The acylated derivative of glyceryl ascorbate or a salt thereof has an acyl group introduced into a hydroxyl group of glyceryl ascorbate. A cosmetic contains the same. The preparation method includes reacting glyceryl ascorbate with an acylating agent.COPYRIGHT: (C)2011,JPO&INPIT【課題】美白効果、コラーゲン産生促進効果、保湿効果等のグリセリルアスコルビン酸が有する優れた機能を有するとともに、皮膚への浸透性も良く、長期間の保存でも安定で、変色、変臭、活性低下が少ない、新規なグリセリルアスコルビン酸アシル化誘導体又はその塩、並びにそれらの製造方法を提供する。【解決手段】グリセリルアスコルビン酸の水酸基にアシル基を導入した、グリセリルアスコルビン酸アシル化誘導体又はその塩、並びにそれらを配合した化粧料、及びグリセリルアスコルビン酸と、アシル化剤を反応させることを特徴とするその製造方法。【選択図】 なし