A delivery system for delivering topically active ingredients to the skin is provided which delivery system is formed of a water-in-volatile silicone emulsion which includes an interior water phase and an exterior silicone phase which contains the active ingredient to be topically applied. A volatile silicone and a non-ionic lipophilic low HLB emulsifier are employed in forming the emulsion. The above delivery system may be employed together with active ingredients such as sunscreen agents, various topically active drugs, fragrance oils, moisturizers, anti-perspirants, humectants, and other skin care and cosmetic ingredients such as excipients, colorants, preservatives, diluents and the like.