PROBLEM TO BE SOLVED: To promote decomposition of fat and obtain improvement of obesity and diet effect by action of carnitine and cow meat peptide contained in cow meat. SOLUTION: This raw material for improvement of obesity and diet food is obtained by subjecting cow meat to enzymatic treatment to afford a water-soluble component in cow meat containing carnitine necessary to digest fatty acid in mitochondoria and cow meat component having absorption promoting effect on mineral, especially iron as main components and concentrating these components. This food having lipid metabolism improving effect is obtained by including the raw material.
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