Provided is a low viscosity oil-in-water emulsified sunscreen cosmetic, which is blended with an ultraviolet absorbent with a high concentration thereby having a sufficient ultraviolet resistance effect, and also has good accessibility.The oil-in-water emulsified sunscreen cosmetic of this invention includes (A) alkyl phosphate, and (B) oil drops containing an ultraviolet absorbent and having a number average particle diameter less than 130nm due to a high shear treatment, the viscosity at 30℃ of the emulsion is 20mPa ‧ S or less.本發明之課題在於提供一種以高濃度調配紫外線吸收劑而具有充分的紫外線防禦效果，並且使用性亦良好的低黏度之水中油型防曬化妝料。為解決上述課題，本發明之水中油型乳化防曬化妝料的特徴為：以含有(A)烷基磷酸鹽、及(B)紫外線吸收劑，並藉由高剪力處理而具有個數平均粒徑未達130nm的油滴之水中油型乳化物所構成，該乳化物在30℃之黏度為20mPa‧s以下。
