Two basic functions of emulsion-based cosmetic products are moisturization and occlusion, which are markedly affected by the ratio of hydrophilic to lipophilic parts in the emulsions. However, due to their conflicting requirements, it is difficult to simultaneously improve both functions. Therefore, we developed new emulsion that has simultaneously higher moisturizing and occlusive functions than those of polyoxyethelene-type emulsions, by using polyglycerin-type surfactants, acetyl alcohol, polyglycerin-13-polyoxybutylene-14-stearyl ether and the D-phase emulsification method, because of dispersing a large quantity of water into the lipophilic part of the applied emulsion film and of strengthening the hydrophilic part of the emulsion film. We confirmed through microscopic study with a laser microscope that in polyoxyethelene-type emulsions, droplets disappear quickly after the film is formed and dried, whereas in our experimental emulsions, the droplets’ shape is evenly retained. Furthermore, after 1 month of continuous use, stratum corneum removal and corneocyte arrangement also improved significantly.