Herein described are solid compositions in form of powders or granulates wherein an active ingredient insoluble or poorly soluble in water and/or thermolabile and/or having unpleasant organoleptic properties is dispersed in a lipid matrix containing a triglyceride, a polyoxyethylene sorbitan ester and ascorbyl palmitate. These compositions can be used, mixed with possible excipients or carriers for pharmaceutical or nutritional use, for the preparation of pharmaceutical or nutraceutical compositions in the form of powders, granulates or tablets of pleasant taste and which can form extemporaneous nano-emulsions upon dispersion in water. Further described is a method for preparing the compositions of the invention； such method is particularly advantageous in that it can be conducted at ambient temperature, without providing for any heating of the phases and/or vigorous mechanical stirring or dry or wet granulation techniques, thus avoiding the degradation of the active ingredient and reducing the process costs.
