Cosmetic mask is one of the traditional cosmetic product and is used to keep skin healthy and beautiful through moisturizing effect, cleansing effect and acceleration effect on microcirculation. There are several types of cosmetic mask such as peel-off type, tissue-off type, wash-off type and cotton sheet type immersed in cosmetic water. It is important for cosmetic formulators to develop an adequate type of cosmetic mask that meets the needs of the target consumers because each type of cosmetic mask has benefits and problems in its usage and efficacy. Polyvinyl alcohol (PVA) is widely used as an active ingredient of peel-off type cosmetic mask and the physical property of the PVA film changes with the usage of other ingredients. We studied the change of physical properties of the film containing PVA by formulating peel-off type cosmetic mask with the variation of humectants. Methylguceth-20 and glycereth-26 reduce the interaction between skin surface and PVA film without serious weakening of tensile strength and they can alleviate irritation. Glycerin, urea and betaine help PVA film soften and they also have excellent efficacy as humectants.