Abstract: A basic facial and body treatment cosmetic formulation is a combination of a cationic emulsifying agent, an oil soluble liquid polymer and a naturally occurring lactate buffer system. The basic formulation is a starter system that can be specialized to skin moisturizers, skin lighteners, skin pigmenting agents, sunscreens, antioxidants, line reducing products, wrinkle reducing products, anti-cellulite products, pharmaceuticals and the like.