the first subject of the present invention is a whipped o / w type emulsion cosmetic , which comprises a gel - forming amount of a polymer which forms a gel having no fluidity , in an aqueous phase . the second subject of the present invention is a process for preparing a whipped o / w type emulsion cosmetic , which whipping an o / w type emulsion containing a polymer which forms a gel having no fluidity , which is filled in the whipped state . in addition , the present invention is a process for preparing a whipped o / w type emulsion cosmetic , which whips an o / w type emulsion containing no polymer which forms a gel having no fluidity , then mixes a polymer which forms a gel having no fluidity , in a whipped base , which is filled .