corporation the results are shown in tables 2 and 3 as is clear from the results shown in tables 2 and 3 the turbidity was 20 or lower for all production examples 1 2 and 6 thus it was confirmed that their solubilizing ability was excellent on the other hand the turbidity exceeded 20 for some of comparative examples 1 to 4 and poe 60 mol hydrogenated castor oil thus it was confirmed that their solubilizing ability was inferior the oil phase containing 2 mass of squalane trioctanoin or dimethyl silicone 6 mpa u00b7 s as the material to be emulsified and 1 mass of production example 1 comparative example 1 comparative example 2 comparative example 3 or poe 60 mol hydrogenated castor oil as an emulsifier was gradually added for emulsification to the water phase containing ion exchanged water balance and ethanol 3 mass and being stirred with a homomixer at 9000 rpm thus samples 1 to 15 shown in table 4 were prepared the emulsion particles were visually observed with an optical microscope and the emulsion particle size u03bcm was measured the results are shown in table 4 in the table the value in the parenthesis of the emulsion particle size indicates the size of dotted emulsion particles observed in the emulsion as is clear from the results in table 4 the emulsion particle sizes of samples 1 to 3 in which production example 1 was used were very small the sensory evaluation.