The problem of the present invention is to provide a convenient production method of a material for food or drink, which is capable of imparting an aroma and/or a flavor, which are/is mellow and rich in variety, to a food or drink. A method of producing a material for food or drink, which comprises a step of heating an oil from plant or animal while supplying oxygen at a dissolved oxygen supply speed of not less than 0.058 mg/L/min to the oil from plant or animal.
