It is an object to provide an L-
ascorbic acid derivative which can keep the L-
ascorbic acid stable to heat and light and thus has a long
shelf life, which is high in permeability into the
skin, which can be quickly hydrolyzed by
phosphatase, an
enzyme that is ubiquitous
in vivo, and which exhibits physiological activities that are inherent to L-
ascorbic acid and beneficial to health, a method for producing such an L-ascorbic
acid derivative, and a
skin-whitening cosmetic material. There is provided an ascorbic
acid derivative comprising an L-ascorbic acid-2-
phosphate ester or a salt thereof wherein the
phosphate ester has a branched
alkyl group, the L-ascorbic acid-2-
phosphate ester being of formula [13]. The ascorbic
acid derivative is produced by a method comprising reacting a branched alkanol with
phosphorus oxychloride to synthesize monoalkyldichlorophosphate or dialkylmonochlorophosphate, reacting the thus obtained substance with 5,6-O-isopropylidene-L-ascorbic acid obtained by reacting L-ascorbic acid with
acetone, and subjecting the thus obtained substance to
acid hydrolysis. There is also provided a cosmetic material containing such an ascorbic acid derivative by 0.05 to 80 percent by weight. (wherein each of R1 and R2 is a
hydrogen (H) atom or an
alkyl group having branches and including 3 to 30 carbon atoms, but not both of R1 and R2 are
hydrogen (H) atoms)