To make diacylglycerol obtained by adding an emulsifier contain both an effective oil-soluble component and an effective water-soluble component which are contained in herbal medicines, a herbal medicine component for promoting the absorption of the oil-soluble component in the small intestine and a production method thereof are objects of the present invention. The powder of the herbal medicines is added to solvent oil selected from diacylglycerol and/or triacylglycerol cooking oil to which lecithin and/or a W/O type emulsifier are added, is heated and an herbal medicine component is extracted or dissolved. By such a method, drugs and healthy food which contain all effective oil-soluble and water-soluble components contained in the herbal medicines and which promote the absorption of the oil-soluble components in the small intestine can be produced.