A nutritional composition is proposed, such as an infant formula composition, that is especially targeted as patients having food allergies or impairments of intestinal absorption. The composition comprises structured lipids. The composition is based on free amino acids and contains a very low amount of peptides or proteins, if any. The composition comprises a source of carbohydrate and has a particular caloric density. The composition can comprise arachidonic acid (ARA) and/or docosahexaenoic acid (DHA). The composition delivers specific nutritional benefits to the patients.
