Microparticles of epidermal lipids containing polyalcohol for the preparation of cosmetic or pharmaceutical compositions

The present invention relates to solid microparticles for preparing cosmetic or pharmaceutical compositions to restore skin integrity, promoting rehydration, maintaining hydration and attenuating and preventing roughness. The solid microparticles of the invention contain epidermal lipids, such as cholesterol, ceramides and fatty acids and a polyalcohol, preferably mannitol. The invention also relates to a process for preparing said microparticles by spray- drying. The solid microparticles of the invention are particularly advantageous because they are stable and may be incorporated in excipients and/or carriers for cosmetic or pharmaceutical use, without affecting flowability and without imparting oiliness to the finished product.