To provide a water-in-oil type emulsion cosmetic, specifically excellent in high internal phase, flow property, moisture retention, long-term stability, and makeup persistence, free from hindering the function of skin physiology (leaving no burden on the skin), having an excellent functionality (water resistance, protection effect), and extremely excellent in usability (good in extension when applied, good in freshness during use, the fit and soft feeling on the skin, and the feeling of being refreshed after use) and safety (a low irritativeness).

The water-in-oil type emulsion cosmetic contains A) a polyether modified silicone of 0.05-10.0 wt.%, B) a water soluble high molecular electrolysis of 0.05-5.0 wt.%, and C) an inorganic salt and/or an organic salt of 0.05-5.0 wt.%, more preferably, 0.1-5.0 wt.% of a glycerin branched fatty acid and/or an unsaturated fatty acid ester and a sorbitan branched fatty acid and/or an unsaturated fatty acid ester.