Main objective of this study was to understand the occurences of perfluorinated componds (PFCs) and their precursors in cosmetics. Thirty cosmetics were analyzed to determine 15 PFCs and 14 precursors by LC-MS/MS. PFCs formation potentials (PFC-FPs) were evaluated by oxidative conversion of various precusors to PFCs under a certain condition. In addition, time-of-flight-mass spectrometry (TOF-MS) was applied to examine non-target chemicals. Total concentration of 15 PFCs ranged from 146 to 8,170 ng/g-wet while that of PFC-FPs ranged from 75 to 93,200 ng/g-wet. In some foundations and makeup bases, concentrations of PFC-FPs were 11-199 times higher than those of PFCs. As a result of TOF-MS analysis on a foundation which included “C9-15 fluoro alchol phospates” as cosmetic ingredients, 7 kinds of polyfluoroalkyl phosphate ester were detected and these were suspected to form PFCs.