PURPOSE: To obtain the titled substance used for medicaments, foods and cosmetics, by dissolving a hydrogenated lecithin in a lower alcohol while heating, adding phosphoric acid thereto, filtering to obtain a produced precipitate, dissolving the precipitate into hot ethanol, filtering it while hot after adding KOH, etc., and cooling the filtrate.

CONSTITUTION: A hydrogenated lecithin is dissolved in a lower alcohol (preferably ethanol) or a mixed solvent of the lower alcohol with another solvent (preferably xylene) while heating. Then phosphoric acid is added thereto and a formed precipitate is taken up by filtration and redissolved in hot ethanol. After adding KOH or NaOH thereto, the solution is filtered while hot and thus obtained filtrate is cooled (preferably to ≤30°C) to obtain the precipitated product.