PROBLEM TO BE SOLVED: To solve the problems in which: if elastic powder is included in a solid power cosmetic, use feeling such as extendibility and smoothness when coated is improved to increase the merchandise attraction and at the same time if the elastic powder is included in the press molded solid powder cosmetic, impact resistance is notably declined.SOLUTION: A solid powder cosmetic is provided excellent in use feeling and impact resistance by containing the following components (A) and (B): (A) elastic powder consisting of silicone elastomer powder and (B) ascorbic acid-2-phosphate.