lowered in favor of the wax portion therefore for preparing yarns or plied yarns of thermoplastic polymers inventive materials are preferred whose organic phase contains from about 50 to 85 weight percent of silicone oil and especially from about 70 to 80 weight percent of silicone oil if the yarns or plied yarns consist of cellulose containing materials inventive preparations are used whose organic phase contains preferably from about 5 to 20 weight percent of silicone oil and especially from about 8 to 12 weight percent of silicone oil component b is formed from a wax which has a melting point of not less than about 40 u00b0 c a typical example of such a wax is slab paraffin melting at from about 40 u00b0 to 42 u00b0 c especially the higher melting waxes for example microwaxes with a melting point of from about 50 u00b0 c to 60 u00b0 c are suitable especially preferred are waxes with a melting point of more than about 60 u00b0 c the concept of waxes is therefore also inventively understood to include the microcrystalline waxes which however can then be cut with lower melting paraffins for the purpose of improving the emulsification for certain applications such as the preparation of yarns of polyester staple fibers the use of acid or ester waxes is advantageous they are used by themselves or in admixture with paraffin waxes examples of such acid waxes are partially oxidized products especially those obtained by the fischer tropsch process examples of ester waxes are natural and industrial products such as carnauba wax or the wax which is commercially available under the name of kps these waxes are present in the organic phase of the preparation material.