The present invention addresses the problem of providing an ascorbic acid formulation that can be prepared by a simple method and has reduced off-flavor and coloration. The present invention has been completed with the finding that an ascorbic acid formulation in the form of a water-in-oil-type emulsion has reduced off-flavor and coloration, the ascorbic acid formulation comprising an aqueous phase with a pH of 4 or more and an average particle size of 300 nm or less, and having a mass ratio of water/ascorbic acid of 0.05 to 0.40. Furthermore, this product can be prepared by a simple method.本發明之課題在於提供一種抗壞血酸製劑，其可藉由簡易之方法調製，且異味少、可抑制著色。本發明發現一種為油包水乳液，水相之pH為4以上，水相之平均粒徑為300nm以下，水/抗壞血酸之質量比為0.05~0.40之抗壞血酸製劑，其異味少、可抑制著色，從而完成本發明。此外，本品可藉由簡易之方法而調製。
