To provide a three-layered cosmetic having excellent touch during use and redispersibility after allowing the cosmetic to stand for a long period and further a beautiful appearance.

This three-layered cosmetic comprises the following ingredients (a) to (d). (a) 0.01-10 mass% of a phospholipid, (b) 0.001-5 mass% of a water-soluble polymer, (c) water and (d) 0.1-5 mass% of a powder. In the three-layered cosmetic, the upper layer is a cloudy layer and the interlayer is a transparent layer. The lower layer is the cloudy layer.