We have developed various kinds of ultrafine emulsifying methods using POE/POP dimethyl ether. Among ultrafine emulsions made by these methods, it was reported that an o/w type emulsion, which had been prepared with POE/POP dimethyl ether, sterol surfactant, and polar oils, was characterized by a lamellar structure on the outside of nano‐size emulsified particles (lamellar nano‐capsules). The investigation of the use of various kinds of lipophilic active ingredients inside the particles showed that the particles could hold the ingredients stably. The fluidity of emulsified particles was also investigated from the measurements of fluorescent polarization and NMR measurements. On the other hand, panel tests of a cosmetic essence containing the emulsion showed that approximately 80% of panelists confirmed the essence could improve their skin condition including skin‐moisture and skin‐tension after the treatments, and they felt a clear progress in skin‐improvement by continuing use of the essence. Keywords:  POE/POP dimethyl ether, sterol surfactant, polar oil, ultrafine emulsion, lamellar structure, lipophilic active ingredient, fluorescent polarization, cosmetic essence, skin‐moisture, skin‐tension

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