The present invention addresses the problem of providing a non-alcoholic beverage, which shows an excellent cool and refreshing taste and can be obtained by a simple and cost-saving method, and, from the view point of health promotion, which is a functional beverage capable of exerting a health function as a health beverage under mild conditions, and a drug with a health function which comprises, as the active component, a component of the aforesaid functional beverage. Provided is a non-alcoholic beverage, which has an autonomic nerve modulating effect, shows an excellent cool taste and has an alcohol content of less than 1%, characterized by comprising, as the active component, one or more kinds of eudesmols selected from among α-eudesmol, β-eudesmol and γ-eudesmol and the content of the active component being 5-100 ppb. Also provided is an autonomic nerve modulating agent characterized by comprising, as the active component, the eudesmol(s) contained in the aforesaid beverage and the content of the active component, in terms of the total content of the eudesmol(s) therein, being 5-100 ppb.