To obtain an aqueous gel base used in the field of cosmetics, quasi- drugs, medicines, etc., and suitable for direct application to skin by including a water-insoluble water absorbent resin having a specific average particle diameter and a specified water absorption ratio and water.

This base contains (A) a water-insoluble water absorbent resin having ≤200 μm average particle diameter and ≥50 times water absorption ratio based on the own weight in pure water (preferably a starch-acrylic salt graft copolymer and/or an acrylic salt copolymer) and (B) water. Furthermore, (C) 0.001-50 wt.% of an alcohol, (D) 0.001-20 wt.% of a UV absorber and (E) 0.001-20 wt.% of a pharmacodynamically effective ingredient can be contained in the base. The base can readily be prepared by mixing, e.g. the ingredient A with the ingredient C, then uniformly mixing the resultant mixture with other additives and water and placing the resultant uniform mixture in a container. The base can be placed in a container having ≤1/10 transmittance of light or ultraviolet rays.