PROBLEM TO BE SOLVED: To provide a food allowing ingestion of tasty Koji mold producing digestive enzyme or the like, yeast promoting fermentation of saccharides, and a lactic acid bacterium having excellent intestinal regulation.SOLUTION: Powder or granules for makgoli-taste beverage contains Koji mold, active yeast, and an active lactic acid bacterium. The powder or granules are dissolved and/or dispersed in cold water or the like to prepare a makgoli-taste non-alcoholic beverage. Alternatively, the powder or granules are dissolved and/or dispersed in warm water or the like, the solution and/or dispersion is held at a temperature of 10°C to 45°C for alcoholic fermentation, and a makgoli-taste alcoholic beverage is prepared.