The present invention provides a water-in-oil type emulsifying cosmetic having an excellent feeling of tension, and a superior moisturizing effect and usability. The water-in-oil type emulsifying cosmetic of the present invention contains the following (A) to (D), wherein a ratio of the component (b1) relative to the component (A) and the component (B) is 40 to 85 mass%. (A) 0.5 to 10 mass% sterol derivative, (B) an oily component containing (b1), (b1) a volatile oily component which is low compatible with the (A), (C) an emulsifier, and (D) 60 to 90 mass% aqueous component.本發明是提供一種緊緻感優異，並且保濕效果和使用感也優良的油中水型乳化化妝料。本發明的油中水型乳化化妝料之特徵是含有下述之(A)至(D)，相對於(A)成分及(B)成分，(b1)成分的比率，是40至85質量%。(A)固醇衍生物 0.5至10質量%(B)含有(b1)的油分(b1) 與(A)的相溶性低的揮發性油分(C)乳化劑(D)水性成分 60至90質量%。
