Abstract: It is intended to develop a film agent made of a novel amphoteric urethane resin and apply to cosmetics, in particular, hair cosmetics and external preparations for the skin. Namely, cosmetics characterized by containing an amphoteric urethane resin carrying a polysiloxane compound. Thus excellent cosmetics which can fully exert the film properties of the novel polysiloxane-carrying amphoteric urethane resin can be obtained. In case of hair cosmetics, for example, a favorable elasticity of the hair and excellent brushing properties without causing flaking can be established. In case of skin cosmetics, a moist and smooth feel and an appropriate elasticity can be imparted to the skin.