To obtain a concentrated composition having excellent water-repellent and oil-repellent characteristics, and useful for preparation of a cosmetic by making the composition include a specific (per)fluoropoyether phosphate, a specified solvent and water.

This cosmetic composition comprises (A) a (per)fluoropolyether phosphate of the formula Rf-[CF2CH2-O-L-P(O)(OZ1)(OZ2)]1 [l is 1 or 2; L is (CHR1CHR2O)n or the like; R1 and R2 are each H or CH3; n is 1-50; Z1 and Z2 are each an alkali cation or the like; Rf is (C3F6O) or the like], (e.g. polyperfluoroethoxymethoxylfluoroethylPEGphosphate), (B) a solvent such as a 2-3C alcohol (e.g. ethanol) and (C) water. The formulating proportion is preferably 20-40 wt.% component A, 30-70 wt.% component B and 5-30 wt.% component C.