Abstract: The present invention relates to pentaerythritol derivatives represented by the following formula 1, which improve moisture retaining ability of the stratum corneum when show high moisturizing ability even in dry conditions, to a preparation method thereof, and to a liquid crystal base containing the same. (Wherein R is the same or different, saturated or unsaturated, linear or branched alkyl groups of 1 to 24 carbon atoms having hydrogen or hydroxy group or not; m and n are the same or different integers of which m is 0 to 10 and n is 1 to 10).