The purpose of the present invention is to provide a water-in-oil emulsion cosmetic that, while having an excellent hair-styling effect, exhibits a strong ability to moisturize the coated tissue, provides a smooth finger manipulation sense unlike that of a cream or wax, and does not produce stickiness on the hands and hair. The water-in-oil emulsion cosmetic according to the present invention is characterized by containing (A) a crosslinked siloxane elastomer, (B) a solid oil component, (C) a liquid oil component, and (D) at least 55 mass% water, wherein the ratio of component (B) to component (C) ((B)/(C)) is 0.25 to 1.5.本發明之目的在於提供一種油中水型乳化化妝料，其擁有優異之整髮效果，且對所塗抹之組織賦予滋潤之功能較高，具有與髮霜或髮蠟不同之乾爽之指感，不會使手或頭髮產生黏膩感。本發明之油中水型乳化化妝料之特徵在於：含有(A)交聯型矽氧烷彈性體、(B)固態油分、(C)液狀油分及(D)55質量%以上之水，且(B)成分相對於(C)成分之比率((B)/(C))為0.25～1.5。
