To obtain a cosmetic having an excellent moisture-retaining effect, feel, adhesivity and affinity for the skin, uniformity of cosmetic film and ameliorating effect of lasting make-up quality.

This cosmetic comprises treated powder obtained by a process (process A) for dissolving a water-soluble polymer compound (except agar) in water under heating, a process (process B) for cooling the solution of the water-soluble polymer compound with stirring until the viscosity of the solution reaches ≥5,000 cps viscosity to form a water-soluble polymer compound gel, a process (process C) for mixing the water-soluble polymer compound gel with powder with stirring and a process (process D) for drying and grinding the mixture.