The present invention is a water absorbing resin having a siloxane skeleton which is a copolymer containing a structural unit derived from a polymerizable vinyl monomer (A) shown by the general formula (1), a structural unit derived from a polymerizable vinyl monomer (B) shown by the general formula (3), and a structural unit derived from an organopolysiloxane (C) having polymerizable groups at the both terminals thereof shown by the general formula (4). This provides a water absorbing resin having a siloxane skeleton that is capable of thickening an aqueous composition without making it sticky, together with a cosmetic containing the same.
