Provided are a food, a drink and a food/drink material having improved EGCg absorbability, and a method of producing the same, by improving the absorbability of EGCg to be taken in. The contents of caffeine and/or epigallocatechin gallate are regulated so that the ratio by mass of caffeine to epigallocatechin gallate contained in a food, drink, food/drink material or oral ingesta comes close to 0.4.