As a method for an efficient concentration of lipid components from foodmaterials, a method for concentrating lipids contained in a crustacean, whichcomprisesheating squeezed liquid prepared by squeezing the whole crustacean or a partthereofand separating the heated squeezed liquid into solids containing lipidcomponents andliquid containing water-soluble components. Those are useful as the method bywhichlipids abundantly containing the phospholipid are prepared easily and at a lowcost.Furthermore, the solids containing the lipids prepared by said method or adried productthereof, lipids extracted therefrom and a composition abundantly containingthe usefullipids derived from crustaceans are useful as materials for pharmaceuticals,ingredients forfoods or feed, etc.