Based on precolumn derivatization, an analytical method has been developed for the determination of six high boiling point polyhydric alcohols (HBPAs, b.p. > 300 ℃) in cosmetics and toothpaste, including erythritol, xylitol, Pro-Xylane-S, inositol, mannitol, and sorbitol. The water dispersion and oil in water samples were extracted by distilled water. The water in oil sample was firstly pre-dispersed with acetone, and then extracted by distilled water. The extract was concentrated to dry under nitrogen, and derivatized with acetic anhydride under the dispersion and catalysis of anhydrous pyridine. The derivatives were detected by gas chromatography-tandem mass spectrometry in the selected reaction monitoring mode, and quantified using arabinitol as internal standard. The experimental conditions such as the selection of columns, extraction procedures, and derivative conditions were optimized. This method was properly validated under the optimized conditions, and obtained excellent analytical features. Specifically, the correlation coefficients in the range of 0.02 ∼ 0.5 mg/L all exceed 0.992. The method limits of detection and quantification were 0.25 and 0.8 mg/kg, respectively. The average recoveries in toothpaste, cosmetics with oil in water and water in oil were 81.8 ∼ 107.1 %, with the relative standard deviation were 3.1 ∼ 7.2 %. The established method was successfully applied to commercial samples of different matrices, showing the advantages of simplicity, sensitivity, and good reproducibility, and can be used for the determination of HBPAs in cosmetics and toothpaste. The proposed methodology solves the problem that there is no detection method for HBPAs in cosmetics.