There are provided polyunsaturated fatty acids-containing oils/fats or triglycerides with high digestion and absorption properties and resistance to oxidative damage, which are suitable for applications in fields such as modified milk for infants, food products and healthy foods and/or supplements, produced by transesterification of polyunsaturated fatty acids-containing oils/fats or triglycerides with vegetable oils/fats or triglycerides using 1,3-position specific type lipases.