As a method for an efficient concentration of lipid components from food materials, a method for concentrating lipids contained in a crustacean, which comprises heating squeezed liquid prepared by squeezing the whole crustacean or a part thereof and separating the heated squeezed liquid into solids containing lipid components and liquid containing water-soluble components. Those are useful as the method by which lipids abundantly containing the phospholipid are prepared easily and at a low cost. Furthermore, the solids containing the lipids prepared by said method or a dried product thereof, lipids extracted therefrom and a composition abundantly containing the useful lipids derived from crustaceans are useful as materials for pharmaceuticals, ingredients for foods or feed, etc.