The present invention provides: an oil-in-water emulsion composition, into which an oil-soluble drug is stably incorporated and which is excellent in feeling during use； and a method for producing the aforementioned composition, which does not require complicated operations. An oil-in-water emulsion composition comprising； (A) a polyoxyethylene phytosterol, (B) a glycerin fatty acid diester, (C) a polyoxyethylene-polyoxypropylene random copolymer dialkyl ether, (D) an oil-soluble drug, (E) oil, and (F) water； wherein a layered gel structure composed of the components (A) and (B) is present in an emulsion particle in the emulsion composition.
