An object of the present invention is to provide a W/O/W emulsion having temporal stability, which comprises a water soluble active component in an inner aqueous phase, and a method for producing the same. This invention makes it possible to provide a W/O/W emulsion having temporal stability by incorporating a water soluble active component in an inner aqueous phase, a solid oil component and a silicone surfactant in an oil phase, and a water soluble polymer in an outer aqueous phase.本發明之課題係提供一種在內水相中含有水溶性有效成分且具有經時安定性之W/O/W型乳液及其製造方法。本發明藉由各在內水相中含有水溶性有效成分，在油相中含有固體油性成分及聚矽氧系界面活性劑，在外水相中含有水溶性高分子，可提供具有經時安定性之W/O/W型乳液。
