The present invention provides a method of increasing the absorbability of oxidized coenzyme Q 10 by preparing the oxidized coenzyme Q 10 as a composition in the presence of a lysolecithin and an oil and fat. The composition of the present invention comprising oxidized coenzyme Q 10 , a lysolecithin and an oil and fat, wherein the weight ratio of the lysolecithin to the oxidized coenzyme Q 10 is not less than 0.7, shows superior absorption of oxidized coenzyme Q 10 and can be utilized for food, food with nutrient function, food for specified health uses, nutritional supplement, nutritional product, animal drug, beverage, feed, pet food, cosmetics, pharmaceutical product, therapeutic drug, preventive drug and the like.