Appearance of skin and skin with make-up has been rated by various representations such as fresh looking skin, sheer skin, and powdery finish. Appearance is, however, dependent on many optical and physiological properties of the skin. It is also due to, of course, the viewing condition, perception, recognition, feeling, emotion and so on. Therefore, relatively little has been studied on the relations betweenappearance and physical conditions of the skin. In this paper, image processing techniques such as color trasformation, contrast enhancement and reduction, are introduced for the simulation of various conditions of skin and skin with make-up. Texture, color and contrast of those obtained images were analyzed and on the basis of this result, mathematical model was proposed for rating of appearance of skin conditions. As the result, it is shown that the value calculated by proposed model is well correlated to the subjective rating by 10 cosmetic researchers.