A polyorganosiloxane emulsion composition characterized by comprising (A) a polyorganosiloxane, (B) an N-acylalkyl taurine and/or a salt thereof, and (C) water, the content of cyclic organosiloxane oligomers in said component (A) being within 3.5 wt. %, and a cosmetic raw material characterized by consisting of said polyorganosiloxane emulsion composition. The emulsion composition is characterized by superior cosmetic functionality in terms of moisture and smoothness.