A suspension of ascorbic acid in glycerol in which the content of ascorbic acid is 13% by mass or greater, a portion of ascorbic acid is dissolved in glycerol or in glycerol comprising diglycerol in a concentration of 8 to 12% by mass, and the rest of ascorbic acid is precipitated in the form of microcrystals having a particle diameter of 25 µm or smaller and is uniformly dispersed in the suspension. The suspension of ascorbic acid in glycerol is useful as a base material for cosmetics containing ascorbic acid which exhibits excellent feel in the use (spreadability and smooth feel on application to the skin).
