In this article, we report a novel oil gel sheet, which is contained ascorbic acid and hyaluronic acid as an ingredient of cosmetics. An efficient permeation method of the ingredients into a deep skin would be a key technology to develop novel functional cosmetics. The outer surface of the skin that is stratum corneum has a strong barrier to avoid the invasion of hazardous materials into our body. The barrier function causes the difficulty in the transport of effective ingredients into a deep region of our skin. To overcome this problem, solid-in-oil (S/O) nano dispersion technique has been developed by coating the ingredients with hydrophobic surfactant molecules. The coated hyaluronic acid was well dispersed in an oil phase and its permeation rate into the skin was significantly enhanced by the formation of the complex. An oil gel sheet was created by utilizing the S/O techniques for ascorbic acid and hyaluronic acid. The oil gel sheet could improve the moisture condition of faces by using at least 30 minutes.