Pharma New Zealand PNZ Limited, together with University of Auckland finalize a CoQ10 patent – application number is 803094. The purpose of the present invention is to provide a nutritional composition of coenzyme CoQ10 as main ingredients in an emulsion type composition of external hydrophilic and internal hydrophobic properties. Also, the purpose of the present invention is to provide a method for preparing the composition. The present invention also provides the use of the composition. According to tests in the paper, the nutritional compound containing Coenzyme Q10 in this invention can be used as an antioxidant and free radical scavenger. It may be used for the prevention or treatment of congestive heart failure, hypertension, neurological disorders, skin conditions, or cancer.