A new cosmetic ASPION CE was commercialized by utilizing a novel surfactant coating technique for L-ascorbic acid phosphate magnesium salt (Vitamin C).The coating technique can change the surface properties of cosmetic ingredients.In developing the ASPION CE, the hydrophilic properly of ascorbic acid derivative was converted to the hydrophobic one, which enables to dissolve it in natural oils.As the result, we can completely dissolve the coated Vitamin C and the hydrophobic Vitamin E in an oil phase, and can get a homogeneous cosmetic oil.The particle sizes can be controlled around several hundreds nanometer by changing preparation conditions.The oil-based cosmetic was available for carrying the Vitamin C to the melanosite through the cutaneous tissue, because the outer skin is hydrophobic.Furthermore, immobilized Vitamin C was stabilized by coating with the surfactant layer.