A material which contains a lipophilic component having a pungent taste or flavor such as a spicy component (e.g., a capsaicin) and a bitter component (e.g., a turmeric extract), in which the pungent taste and/or flavor of the lipophilic component can be reduced effectively, and in which the separation among components contained therein is not caused; a method for producing the material; a composition such as a food, a beverage, a cosmetic and a medicine, which contains the material; and a liquid composition having such a form that the material is dispersed in water.
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