To obtain a phytosterol ester, as an oil-based material, which does not interrupt skin respiration because of its good air permeability, is excellent in emollient properties due to its good water transpiration-suppressing effect and hydrating power and is superior in usability; and to prepare a cosmetic containing the same and with a good feeling in use.

This phytosterol ester is obtained by esterifying a phytosterol with a fatty acid mixture composed of isostearic acid, erucic acid and ricinoleic acid. The cosmetic is prepared by compounding the ester as the oil-based material.