The present invention provides a method of producing an alcohol-dipped material or a food or drink using the same which comprises the following steps: (a) freezing one or more fruits and/or vegetables employed as a raw material; (b) micro grinding the frozen matter; and (c) dipping the micro ground matter in an alcohol having a concentration at which one or more components of the raw material can be extracted (preferably a 15% to 100% alcohol). The alcohol-dipped material thus obtained can be suitably usable as a starting alcohol drink for producing a low-alcohol drink. According to the method of the invention, the alcohol-dipped material or the food or the drink thus obtained can contain a sufficient amount of an efficacious and effective component contained in the vegetable(s) and/or fruit(s), for example, vitamin P.提供包含(a)冷凍1種以上之原料果實及/或蔬菜;(b)將冷凍物微粉碎;接著,(c)浸漬微粉碎物於濃度為可萃取1種以上原料成份之醇類(以15%至100%醇類為宜)之步驟之醇類浸漬物或使用其之食品或飲料之製造方法。所得之醇類浸漬物,可適合作為低醇類飲料之原料酒使用。由本發明之製造方法,於所得之醇類浸漬物或食品或飲料中,可充份地含有果實、蔬菜所含之具有效能、效果之成份,例如維生素P(Proanthocyanidins,原花青素)。