The purpose of this invention is: new selenohydroxy acid compounds and their derivatives; their process for the preparation; use of the new compounds as precursors of L(+)-selenomethionine and/or source of selenium in human or animal nutrition, in cosmetics and pharmaceutics; and nutritional, cosmetic and pharmaceutical compositions containing them. The new compounds that are the subject of this invention satisfy the general formula (I): in which n=0, 1 or 2, R<;SUB>;1<;/SUB>;=OH, OCOR<;SUB>;3<;/SUB>;, OPO<;SUB>;3<;/SUB>;H<;SUB>;2<;/SUB>;, OPO(OR<;SUB>;4<;/SUB>;)(OR<;SUB>;5<;/SUB>;), or OR<;SUB>;6<;/SUB>;, R<;SUB>;2<;/SUB>;=OH, R<;SUB>;3<;/SUB>;, or NHR<;SUB>;7<;/SUB>;, R<;SUB>;3<;/SUB>;=particularly alkoxyl (C<;SUB>;1<;/SUB>;-C<;SUB>;26<;/SUB>;), ceramide 1, ceramide 2, ceramide 3, ceramide 4, ceramide 5, ceramide 6a and 6b, S-cysteinyl, or S-glutathionyl, carnitoyl, lipids, polyols, OR<;SUB>;4<;/SUB>;=OR<;SUB>;5<;/SUB>;=particularly alkoxyl (C<;SUB>;1<;/SUB>;-C<;SUB>;26<;/SUB>;), ceramide 1, ceramide 2, ceramide 3, ceramide 4, ceramide 5, ceramide 6a and 6b, S-cysteinyl, or S-glutathionyl, carnitoyl, lipids, polyols, OR<;SUB>;6<;/SUB>;=pyruvate, lactate, citrate, fumarate, maleate, myristate, palmitate, stearate, palmitoleate, oleate, linoleate, natural fatty acids, or 13-cis retinoate, R<;SUB>;7<;/SUB>;=H, alkyl, natural amino acids, or natural amines.