To obtain the subject composition capable of sufficiently exhibiting efficacies of ceramides and a phytosphingosine affecting skin and excellent in skin permeabiility and humectact power without adverse effects by using only the same natural substance as a human skin cellular membrane.

This composition comprises (A) ceramides (preferably a derivative of sphingosine, sphinganine or a phytosphingosine), (B) cholesterols (preferably cholesterol or cholesterol sulfate), (C) a first fatty acid (e.g. a 6-25C saturated or unsaturated fatty acid), (D) a triglyceride, (E) lecithin and (F) a phytosphingosine (derivative) (preferably phytosphingosine, N,N,N- trimethylphytosphingosine or the like). The formulating ratio of the respective ingredients based on the total amount of the composition are preferably 1-10 wt.% of the ingredient A, 40-50 wt.% (preferably 1-10 wt.%) of the ingredients B and C and 1-5 wt.% of the ingredients E and F.