A SAMe-containing material having a high SAMe content can be obtained by a method which comprises: a heating/dissolving step for supplying water and brown sugar to a culture tank and dissolving the brown sugar by heating; a culture step for supplying a yeast to the culture tank and culturing the same; a separation step for separating the yeast from the culture medium by centrifugation; a lysis treatment step for subjecting the obtained yeast to a lysis treatment and thus disrupting the yeast cells; and an extraction step for conducting extraction with water under acidic conditions. In the culture step, the culture is terminated at a timing from a point when the turbidity of the liquid culture medium changes from rise to fall to a point when the turbidity falls by 15%. The obtained SAMe-containing material in a liquid form is usable in an external agent, a cosmetic or a health food in a cream, gel or liquid state.