Provided is a cosmetic material capable of obtaining a three-dimensional visual effect and expressing a variety of appearances. The cosmetic material 10 includes a base material sheet 11, a design sheet 12, and a transparent sheet 13 that transmits light. The design sheet 12 is disposed above the base material sheet 11. The transparent sheet 13 is disposed above the design sheet 12. On the top surface of the design sheet 12, a first region 14 having brightness and polarization and a second region 15 having no polarization are formed. On the lower surface of the transparent sheet 13, an uneven surface with a plurality of recesses and protrusions continued is formed. Figure 1

You do not currently have access to this content.