The purpose of the present invention is to provide a method for evaluating a cosmetic which enables the development of a cosmetic that can make a skin beautiful and healthy. The purpose can be achieved by providing a method for evaluating a skin improving effect of a cosmetic applied onto a skin employing as a measure the change in thickness of a horny cell layer between a point of time at which the skin is moisturized and a point of time at which the skin is dried after the moisturization.