PROBLEM TO BE SOLVED: To provide a water-in-oil type solid emulsion cosmetic which is excellent in storage stability and is easily "taken out" because the surface is soft regardless of containing a powder in a high concentration.SOLUTION: There is provided a water-in-oil type solid emulsion cosmetic which comprises the following components (A) to (D): (A) a polyhydric alcohol-fatty acid ester type surfactant which has an HLB value of 6 or less and is liquid at 25°C, (B) 1.5 to 5 mass% of a mineral wax, (C) a cross-linkable silicone elastomer, and (D) 35 to 55 mass% of a powder.
