Sphingomyelin which is a phospholipid is used as the active ingredient of askin conditioning agent. Also, sphingomyelin is added as the active ingredientto a food, a drink or a feed for skin conditioning. Thus, a skin conditioningagent and a food, a drink or a feed for skin conditioning, which show cosmeticeffects of moistening the skin, protecting the skin, preventing/relieving skinchapping and relieving wrinkles when orally taken, can be provided.