PURPOSE: To obtain the titled food emitting no offensive smell even if it is stored for a long time, by processing a high unsaturated fatty acid with gelatin into soft capsules, covering the surfaces of them with liquid fats and oils, dispersing them uniformly into water-in-oil type emulsion such as butter, etc.

CONSTITUTION: Firstly, a high unsaturated fatty acid (derivative) of ω-3 type (preferably eicosapentaenoic acid, etc.) is processed with gelatin into soft capsules, which are coated with liquid fats and oils. The capsules coated with fats and oils are uniformly dispersed into a water-in-oil type emulsion (e.g., margarine, butter, etc.), to give the desired food.

EFFECT: A large amount of high unsaturated fatty acid can be ingested reasonably.