This paper presents basic research results for production of W/O, O/W and W/O/W cosmetic emulsions under ultrasonic irradiation. A technology for the continuous and batch treatment of fluid mixtures with ultrasound was characterized using cosmetic emulsions as model systems. If cavitation is the dominant mechanism of droplet disruption, these results have to be taken into account for an optimal design of the emulsification apparatus geometry. The theoretical model supports experimental work. The experimental findings prove that final drop size essentially depends on specific power density. Drop size decreases with increasing residence time in the ultrasonic field until a system specific, minimum drop size is obtained. Ultrasonic irradiation leads to turbulent flow conditions on a macroscopic and a microscopic scale. The model based on the theory of turbulent drop bread-up predicts drop size and can be used to design equipment for ultrasonic emulsification. Emulsion used were stabilized using a combination of hydrophilic and hydrophobic surfactants. The ratio of this surfactants is important in achieving stable cosmetic emulsions. It was shown that emulsifier concentration plays great role in controlling the emulsification processes as well as the structured features of the droplets. The rheological behavior and morphological evolution during the ultrasonic emulsification were characterized systematically. The rheological properties were used to asses emulsion stability.