fats and oils stability of reduced coenzyme q 10 solubility of coenzyme q 10 and the like further for example coconut oil palm oil palm kernel oil olive oil rapeseed oil rice oil soybean oil cottonseed oil mct phospholipid and the like are preferred and rice oil soybean oil rapeseed oil mct phospholipid and the like are particularly preferred from the aspect of the solubility of coenzyme q 10 mct can be particularly preferably used examples of the above mentioned surfactant other than a propylene glycol fatty acid ester include a glycerin fatty acid ester an organic acid monoglyceride a sucrose fatty acid ester a condensed ricinoleic acid polyglyceride a sorbitan fatty acid ester a polyoxyethylene sorbitan fatty acid ester and the like the glycerin fatty acid ester is not particularly limited and both of a monoglycerin fatty acid ester and a polyglycerin fatty acid ester can be used but the degree of polymerization of glycerin is preferably not more than 10 as a fatty acid residue in a glycerin fatty acid ester irrespective of whether it is saturated or unsaturated a glycerin fatty acid ester having various fatty acid residues can be used but the fatty acid residue is not particularly limited furthermore a glycerin fatty acid ester wherein the fatty acid residue has not less than 8 and not more than 18 carbon atoms is preferred the.