One aspect of the present invention relates to an effervescent tablet comprising a water-soluble lubricating agent, and a carbonated water cosmetic composition enabled to be used together therewith. One aspect of the present invention relates to an effervescent tablet comprising a crystalline #-hydroxy acid and a water-soluble lubricating agent, and a cosmetic composition using a skin toner for preventing the tablet from floating and allowing the tablet to rapidly form carbon dioxide gas in the cosmetic composition so as to maximize the visual effect and also the effect of carbon dioxide, thereby showing skin whitening, brightening and moisturizing effects and improving the pores.