In order to provide novelty within the field of food product aroma materials and enable the volume of tastes (juiciness, richness, creaminess, coffee body) in beverages to be increased, and irregular tastes (distinct bitterness or sweetness, etc.) and off-flavor irregular odors (the odor of amino acid deterioration or oil fatty acids, etc.) in beverages to be reduced (masked), this emulsification composition includes an oil-soluble substance or a water-soluble substance within emulsification particles, and is characterized in that the average emulsification particle diameter is 15-100μm.