We have investigated the rheological behaviours of emulsions containing polymers. The polymers used in this study were polyacrylamide and carboxy vinyl polymer. The emulsion with polyacrylamide shows better prior preference than that with carboxy vinyl polymer on the skin texture. In the toxicity test, such as, LLNA cell toxicity, skin organ culture and human patch test, polyacrylamide was the appropriate materials for the cosmetics. The viscosity of polyacrylamide shows maximum value in neutral pH and good stability against temperature. The decreasing effect of viscosity against salt was not good enough but showed a better result than that of carboxy vinyl polymer. Two times the amount of polyacrylamide should be used for the formation of a similar viscosity of carboxy vinyl polymer. Yield value of polyacrylamide was low and the effect for the stabilizing emulsions was also low.