The present, invention relates to a production methodof an oil containing triglyceride in which medium chainfatty acids are bound to the 1- and 3-positions of thetriglyceride and polyunsaturated fatty acid is bound tothe 2 position by allowing lipase, which specificallyacts on ester bonds at the 1- and 3-positions that hasbeen immobilized on a porous ion exchange resin supporthaving a pore size of about 100 Angstroms or more, to acton a mixture of medium-chain fatty acids and raw materialoil containing at least one poly-unsaturated fatty acidselected from the group consisting of .omega.6 seriespolyunsaturated fatty acid having 18 or more carbon atomsand 3 or more double bonds and .omega.9 series polyunsaturatedfatty acid having 18 or more carbon atoms and 2 or moredouble bonds, but not containing .omega.3 seriespolyunsaturated fatty acid, oils and fats ortriglycerides obtained by that method, and the use of theoils and fats or triglycerides in a food, beverage orpharmaceutical composition.
