Aqueous suspensions of cross-linked silicone particles comprising: (A) cross-linked silicone particles with an average particle size of from 0.1 to 500 μm, (B) N-acyl-, N-hydrocarbon taurines and/or their salts, and (C) water, aqueous emulsions of oil containing cross-linked silicone particles comprising: (A) cross-linked silicone particles with an average particle size of from 0.1 to 500 μm, (D) oil, (B) N-acyl-, N-hydrocarbon taurines and/or their salts, and (C) water, with component (A) contained in droplets of component (D) dispersed in water, and cosmetic raw materials comprising said aqueous suspensions or said aqueous emulsions. The suspensions and emulsions are characterized by superior stability and by low environmental impact and minimal effects on the human body. In addition, they are extremely useful as cosmetic raw materials because of their superior cosmetics functionality such as wetness and smoothness.