The present invention provides a method of producing an alcohol-dipped material or a food or drink using the same which comprises the following steps: (a) freezing one or more fruits and/or vegetables employed as a raw material; (b) micro grinding the frozen matter; and (c) dipping the micro ground matter in an alcohol having a concentration at which one or more components of the raw material can be extracted (preferably a 15% to 100% alcohol). The alcohol-dipped material thus obtained can be suitably usable as a starting alcohol drink for producing a low-alcohol drink. According to the method of the invention, the alcohol-dipped material or the food or the drink thus obtained can contain a sufficient amount of an efficacious and effective component contained in the vegetable(s) and/or fruit(s), for example, vitamin P.