PURPOSE: To obtain a sponge, film or powdery soluble cosmetic capable of providing moisture or extension to a skin by elution of soluble ingredient by subjecting a mixed aqueous solution of water soluble chitosan derivative, etc., and water soluble collagen to drying, dry powdering or spray drying.

CONSTITUTION: A mixed aqueous solution containing (A) water soluble chitosan derivative and/or (B) water soluble chitin derivative, preferably in a weight ratio of the component A: the component B of 50:1 to 2:1 and having 50-1000cps viscosity is subjected to drying, dry and powdering or spraying and drying to provide sponge, film or powdery soluble cosmetic. In the resultant cosmetic, an amount corresponding to each skin quality can be selected. When the cosmetic is used, it is wholly or partially dissolved in water or cosmetic water, etc., on the skin to form a film and subjected to adhesion for a long time to elute soluble ingredient. Thereby the cosmetic can exhibit effects capable of giving humid feeling and extension to skin.