for the Broad-spectrum approval by US FDA s Final Sunscreen Rule 10 , roughened cosmetic standard poly methyl methacrylate PMMA UV evaluation plates are used 11 13. In our previous studies, it was shown that spontaneous pattern formation by viscous fingering 14 18 on the sunscreen layer during the process of its application onto a flat Abstract: Cosmetic standard poly methyl methacrylate (PMMA) UV evaluation plates, i.e., roughened PMMA plates, are used in the EU and the US for the in vitro evaluation of UV protection abilities of sunscreen, such as in vitro UVA-PF and critical wavelength for the Broad-spectrum approval. In our previous studies, inhomogeneity in the thickness of a pseudo-sunscreen layer applied on a flat quartz plate was observed to alter UV transmission. Thus, the surface roughness of the standard plates should have a significant influence on the in vitro evaluation. In the present study, we have analyzed the surface structures of three cosmetic standard PMMA UV evaluation plates: Helioplates HD6 (Sa = 6 µm) and ISO plates (Ra = 2 and 5 µm). A decamethylcyclopentasiloxane and 2-propanol-mixed solvent solution of acrylsilicone resin was prepared, and the solution was added dropwise onto the plates. After the evaporation of the solvents, the plates were cut and the cross section was analyzed using SEM-EDS. The distribution of silicon atoms at the cross-section suggested that the maximum depth of penetrating of acrylsilicone resin was larger than Ra for all the standard plates, and the surface structure was significantly different for each standard plate. In addition, cracks into which the acrylsilicone resin deeply penetrated were observed on the surface of some plates. Clear-solution-type pseudo-sunscreen samples in which UV absorbers and acrylsilicone resin were dissolved were deposited on the standard roughened PMMA plates. It was observed that the addition of acrylsilicone resin drastically changed the net UV transmission. The degree to which the hollows of the roughened surface were filled with the pseudo-sunscreen samples determined the variation of UV transmittance.