Cosmetics are artificially applied to the body either by surgical or non-surgical means, which is meant to enhance the physical appearance of a person. They are mostly associated with women, due to their constant desire to enhance their physical appearance. The study compares men's perception on women using cosmetics and those with no cosmetics at State Universal Basic Education Board [SUBEB], Abeokuta, Ogun, State. Random sampling technique was used to select the respondents; data was collected through a well-structured 4-point Likert Scale questionnaire and analysed using descriptive statistics. The result reveals a favorable perception of cosmetics usage in enhancing the beauty of a woman and attractiveness towards opposite sex. Statements number 1, 5 and 9 with mean scores of 3.32, 2.99 and 2.89 respectively shows that cosmetics enhances the beauty of a woman; cosmetics make women attractive to the opposite sex and cosmetics make men appreciate different facial looks of women. On the other hand, statements 4, 11and 15 with Mean Scores of 3.17, 2.97 and 3.05 respectively reveals that men prefer their spouses to be natural; women without cosmetics are pleasing to men and that natural beauty should be encouraged. The overall perception score is 2.81 confirming a favorable usage of cosmetics by women.