PURPOSE: A method for manufacturing a cosmetic emulsion containing a high content of silicone derivative as a dispersion phase is provided to enhance formulation stability and skin stability and to ensure excellent skin texture. CONSTITUTION: A method for manufacturing a cosmetic emulsion containing a high content of silicone derivative comprises a step of homogenizing and dissolving an oil phase containing a silicone derivative, silicone emulsifier, and lamella liquid crystal emulsifier at a high speed(3000-5000 rpm) and at 70-80 deg. C. for one hour. The cosmetic emulsion composition contains: 10-20 wt% of cetyl dimethicone, 5-10 wt% of PEG-8 dimethicone, and 10-15 wt% of dimethicone(and)dimethicone/vinyl dimethicone crosspolymer as the silicone derivatives； 2-10 wt% of PEG-11 methyl ether dimethicone and 2-10 wt% of sorbitan stearate/sucrose cocoate as the emulsifier； 10-20 wt% of glycerin, 5-10 wt% of butylenes glycol, and 5-10 wt% of pentelene glycol as the moisturizer； 0.1-20 wt% of carbomer as a tackifier, and 0.1 wt% of pH adjusting agent PEA.본 발명은 고함량 실리콘 유도체를 분산상으로 하는 화장품 유화물 의 제조 방법과 이를 포함하는 화장품 조성물에 관한 것으로 상세하게는 S/W에멀젼의 연속상을 수상으로 하고 분산상을 30％ ∼ 40％ 실리콘 유도체를 함유하는 실리콘 에멀젼 조성물을 제조하고 제형 안정성, 피부 안전성 및 피부 효능 평가를 통해 제품 품질이 우수한 화장품 조성물에 관한 것이다.
