Disclosed are a starting material, and a manufacturing method therefor, which starting material contains a lipophilic component with flavors or odors typical of pungent components, such as capsaicin, and bitter components, such as turmeric extract, and which is able to effectively suppress the taste and/or odor of the lipophilic component, while also not causing the ingredients to separate. Also disclosed is a composition for food and drink, cosmetics, and medicine, etc., to which this starting material is added. Further disclosed is a liquid composition in a form in which said starting material is dispersed in water. Provided is a complex that contains a lipophilic component, a substance (A) selected from a group comprising plant sterols, γ-oryzanol, isoflavone, vitamin D, vitamin E, vitamin K, and combinations thereof, and cyclodextrin. Also provided is a composition to which the complex has been added. Further provided is a liquid composition containing the complex, water, and thickener in a form in which the complex is dispersed in water. Additionally provided is a manufacturing method for a complex that contains a lipophilic component, a substance (A) selected from a group comprising plant sterols, γ-oryzanol, isoflavone, vitamin D, vitamin E, vitamin K, and combinations thereof, and cyclodextrin, which complex manufacturing method comprises a complexing step, in which the lipophilic component, the substance (A), and cyclodextrin are mixed in the presence of water to form a complex.La présente invention concerne un produit de départ et un procédé de fabrication correspondant. Ledit produit de départ contient un composé lipophile présentant un goût ou une odeur typique des composés âcres, tel que la capsaïcine, et un composant amer, tel que lextrait de curcuma, capable de supprimer efficacement le goût et/ou lodeur du composant lipophile sans provoquer la séparation des ingrédients. Linvention concerne également une composition pour aliment ou boisson, produit c
