PURPOSE: Nutritious emulsified drink capable of being digested and absorbed with ease, useful for a patient who can not have milk sugar, obtained by blending oil effective for lowering serum cholesterol with a batless solid material, followed by decomposing milk sugar into glucose which is broken down to gluconic acid.

CONSTITUTION: 1.0W15.0wt% of one or more oil selected from the group consisting of rice bran oil, safflower oil, corn oil, sunflower oil, and wheat malt oil is blended with 0.1W1.0wt% of one or more emulsifying agents selected from the group consisting of lecithin, sugar ester of fatty acid, glyceride of fatty acid, etd., 8.0W40.0wt% of a fatless solid material. e.g., skim milk, whey powder, and 44W 91wt% of water to give oil-in-water type emulsion. 50 or more wt% of milk sugar in the fatless solid material is decomposed into glucose by a lactase and not less than 50wt% of glucose is broken into gluconic acid by a sugar oxidase.