PROBLEM TO BE SOLVED: To provide a water-in-oil emulsion cosmetic which provides soft and moist feeling and is free of rough texture when the skin is pressed by a finger after applying the cosmetic, does not stay thick on a skin, and has a reduced occurrence of dullness of the skin over time.SOLUTION: A water-in-oil emulsion cosmetic includes the following ingredients (A), (B), and (C): (A) 0.1-30 mass% of a vinyl polymer having carbosiloxane dendrimer structure at its side chain (B) a powder which has been surface treated by tridecafluorooctyltriethoxysilane and (C) 0.01-50 mass% of a fluorine-modified silicone having a polysiloxane unit represented by the general formulas (3) and (4). The mass ratio of the ingredient (A) and the ingredient (B) is (A)/(B)=0.003-10.COPYRIGHT: (C)2014,JPO&INPIT【課題】化粧料塗布後の肌を指で押したときに、肌が柔らかく、ごわつき感がなく、しっとりした感触で、化粧が厚ぼったくならず、経時でくすみが生じにくい油中水型乳化化粧料の提供。【解決手段】次の成分(A)、(B)及び(C):(A)カルボシロキサンデンドリマー構造を側鎖に有するビニル系重合体0.1~30質量%、(B)トリデカフルオロオクチルトリエトキシシランで表面処理した粉体、(C)下記一般式(3)及び(4)で表されるポリシロキサン単位を有するフッ素変性シリコーン0.01~50質量%、を含有し、成分(A)と成分(B)の質量割合が、(A)/(B)=0.003~10である油中水型乳化化粧料。【選択図】なし