To provide an absorbed water-in-oil emulsified cosmetic which applied to skin by extracting from an absorber with fingers or an applicator, which has an improved usability and an improved treatment effect on pores and fine wrinkles while maintaining the absorbability and retainability on the absorber.SOLUTION: There is provided an absorbed Water-in-oil emulsified cosmetic containing (A) 0.4 to 6 mass% of cross-linked polyether-modified silicone or cross-linked polyglycerin-modified silicone, and (B) 0.3 to 8 mass% of acrylic polymer or siliconized pullulan having a side chain of a dendrimer type siloxane structure. The absorbed Water-in-oil emulsified cosmetic has 4000 to 28000 mPa s of viscosity measured with a B-type rotational viscometer at a temperature of 30°C.SELECTED DRAWING: None【課題】含浸体から指又は塗布具で取り肌に塗布する化粧料において、含浸体への充填適性や保持性を維持しながら、使用感や毛穴・小じわを補正する効果をさらに向上させた含浸用油中水型乳化化粧料の提供。【解決手段】(A)架橋型ポリエーテル変性シリコーン又は架橋型ポリグリセリン変性シリコーン0.4~6質量%と、(B)デンドリマー型シロキサン構造を側鎖に有するアクリルポリマー又はシリコーン化プルラン0.3~8質量%と、を含有する含浸用油中水型乳化化粧料。B型回転粘度計を用いて30℃の温度で測定した粘度が4000~28000mPa・sである、含浸用油中水型乳化化粧料。【選択図】なし