<p>Disclosed is a hair cosmetic which enables the hair to be more naturally finished without starchy or sticky feeling and has excellent hair styling effect. The hair cosmetic comprises a silylated urethane resin represented by the general formula (I): (I) wherein A denotes a residue representing the backbone of an urethane polymer; N denotes a nitrogen atom derived from an isocyanate group in the urethane polymer; X denotes a group represented by any one of the following groups; and n is an integer of 1 to 20: (II); (III); and (IV) wherein R denotes an alkyl group having 1 to 6 carbon atoms; R<SUP>1</SUP> denotes a hydrogen atom or an alkyl group having 1 to 6 carbon atoms; R<SUP>2</SUP> and R<SUP>4</SUP> independently denote an alkylene or arylene group which may have a side chain having 1 to 10 carbon atoms; R<SUP>3</SUP> denotes an alkyl, cycloalkyl, aryl or aralkyl group having 1 to 20 carbon atoms; R<SUP>5</SUP> denotes a hydrogen atom or a group represented by the formula: -COOR<SUP>6</SUP> where R<SUP>6</SUP> denotes an alkyl group having 1 to 20 carbon atoms; and m is an integer of 1 to 3.</p>