They have the highest percentage in quantity of the ingredients or association of ingredients and may constitute up to 90% of a cosmetic product . Generally the excipient appears first in the INCI list and it defines also the galenic form of the product.

Among the most widespread excipients: water , flower waters , vegetable oils , mineral oils or synthetic oils ( silicones ) …

Excipients may be neutral to the skin (if composed of ingredients without other cosmetic interests which constitute the galenic form of product), or may already constitute a full-fledged active ingredeint (for example if manufactured with vegetable oils rich in fat acids and vitamins, or flower waters exerting properties of vegetable extracts from which they originate).