To obtain a tasty alcohol friendly to the stomach and intestines and body by removing an aldehyde, harmful substances and microorganisms from alcohol by synergistic action of magnet and coal.

In this apparatus, an alcohol is charged from a flow inlet 5 and passed through charcoal which absorbs harmful substances such as aldehyde endocrine disrupter which is a cause of hangover or headache and microorganisms, etc. Thereby, unpalatable taste, irritating taste and irritating smell are eliminated from the alcohol. Further, at the same time, kneading together of alcohol molecules is carried out by action of line of magnetic force of a magnet from the outside of a vessel 2. As a result, unpalatable taste and irritating taste are eliminated by synergistic action of the magnet and the charcoal and alcohol having mild and very nice taste can be prepared thereby.