PROBLEM TO BE SOLVED: To provide cosmetics capable of providing enough elongation and improving tactile when used as cosmetics.SOLUTION: An aqueous dispersion of an urethane-acrylic composite resin having the solid content of 20 to 50 wt.% is spray dried to obtain an agglomerated particle consisting of an urethane-acrylic composite resin having an average particle diameter of 10 to 200 &mum.