PROBLEM TO BE SOLVED: To provide a technique capable of obtaining EPA and DHA at a concentration higher than the conventional one.SOLUTION: Provided is a lipid composition production method composed of: a distribution process P1 of, from a raw material mackerel 1, distributing a lipid lump (visceral lipid lump) 2 stuck to the viscera thereof an extraction process P2 of subjecting the distributed visceral lipid lump 2 to treatment of extracting the lipid to obtain a lipid composition 3 containing high concentration unsaturated fatty acid at a high concentration and a refining process P3 of obtaining higher unsaturated fatty acid 4 containing high concentration DHA EPA obtained from the lipid composition 3.