There are described a cosmetic product with smoothing effect with rubber consistency which turns into powder during application, and the process to obtain it. Said product is usable as a base for smoothing and mat effect make up.The cosmetic product comprises:• from 60 to 70 % by weight of polymethylsilsesquioxane• from 30 to 40 % by weight of silicone oils and silicone resins. Silicone oils and resins may consist of:• from 20 to 30 % by weight of dimethicone• from 5 to 10 % by weight of dimethicone and dimethicone crosspolymer.Dimethicone with low viscosity is used.The process comprises a mixing step, an extrusion step, a cutting step and a final step of pressing into suitable containers.
