To solve the problem of providing a black iron oxide that can yield sufficient blackness, opacifying effect and covering ability even if it is only added in a small amount for use with cosmetic materials, the invention provides a black iron oxide with a high tinting strength having an octahedral shape, a specific surface in a range of 8.0 to 20.0 m2/g, and a particle surface coated with a layer containing one type or two or more types of inorganic compounds, wherein an L*value of a color on reduction is 31.0 or lower and a b*value of a color on reduction is 1.5 or lower, a production method thereof, and cosmetic materials that incorporate the same.