We evaluated the characteristics of a coenzyme Qsub(10) (CoQsub(10)) formulation created with gum arabic. We defined the formulation's 'modulus of inclusion', a reference index of the emulsified state, as the CoQsub(10) not extracted by hexane as a percentage of the total CoQsub(10) content of the formulation. The emulsified CoQsub(10) formulation had a smaller particle size and larger modulus of inclusion value than the equivalent unemulsified formulation. In a kinetic study in rats, serum CoQsub(10) levels were significantly greater with the emulsified CoQsub(10) formulation than with the equivalent unemulsified formulation, which barely increased the levels. In a human study, oral intake of the emulsified formulation significantly increased plasma CoQsub(10) levels, which peaked 6 h after intake, compared with the equivalent unemulsified formulation or CoQsub(10) bulk powder. There was a significant positive correlation between baseline plasma CoQsub(10) and total cholesterol levels, but no correlation was observed between absorption of CoQsub(10) and baseline CoQsub(10) levels. The emulsified CoQsub(10) formulation was highly stable against heat and high humidity and in the presence of some materials (magnesium oxide, vitamin C, and vitamin E). In conclusion, emulsification of CoQsub(10) using gum arabic increased bioavailability in both rats and humans and improved suitability for food processing.