The present invention relates to a cosmetic composition comprising sodium polyacrylate and a water-soluble polymer. More specifically, the invention relates to a gel-type cosmetic composition which contains sodium polyacrylate that constitutes a polymeric starting material, and a water soluble polymer that constitutes a water soluble natural thickening agent, and which has an appearance and physical properties similar to those of sherbet, and provides the skin with a moisturising and soft-feeling or dead-skin-removing effect.