This invention provides a cosmetic material which has an excellent handling property and renders comfortable feeling in use, the cosmetic material containing a dispersing liquid in which a powder is uniformly dispersed in an oil component. The cosmetic material is characterized in containing a dispersing liquid in which (a) an oil component containing 5~100 mass % volatile oil component with respect to the total oil content, (b) 0.1~10 mass % of powder, and (c) 0.1~10 mass % of assistant dispersing agent are dispersed by an ultrasonic pulverizer.本發明提供一種化妝料,其係包含:具有優良之作業性,且使用感良好之在油分中粉末為均勻分散之分散液。本發明之化妝料的特徵,係包含經超音波粉碎機分散(a)油分,其中含相對於油分量為5至100質量%之揮發性油分、(b)粉末0.1至40質量%、及(c)分散助劑0.1至10質量%之分散液。