Provided is a water in oil emulsion composition which is highly stable feels fresh and has a glossy finish. The water in oil emulsion composition according to the present invention is characterised by comprising: 1 20 mass% of a polyhydric alcohol fatty acid ester and/or a hydrocarbon (a)； 3 20 mass% of a transparent non volatile silicone oil (b) which separates when mixed with component (a) at 25°C； 0.1 5 mass% of decyl trisiloxane carboxylic acid zinc (c)； and water (d).
