The present invention relates to cosmetics comprising a hydroxyl compound obtained by the reaction of a di- or higher-valent alcohol with a monovalent carboxylic acid and dimer acid, characterized in that the hydroxyl compound is obtained by reacting diglycerin with isostearic acid, and then reacting the obtained ester compound with dimer acid, wherein a molar ratio among diglycerin, isostearic acid and dimer acid is in the range of 1.0 : 1.4 to 1.6 : 0.5 to 0.8. The present invention provides cosmetics comprising the hydroxyl compounds having a high hydroxyl value.