Solubilizing liquid agent of fat-soluble matter

A solubilizing liquid agent having a good stability, high transparency, and containing a good taste and flavor fat-soluble matter, more particularly, an internal use soluble liquid agent of a tonic and so on is provided. The solubilizing liquid agent comprises: a fat-soluble matter; (1) greater than 50 wt% and less than 100 wt% of one or two more of polyoxyethylene curing castor oil and polyoxyethylene castor oil based on the fat-soluble matter, (2) 5 to 100 wt% of one or two more of polyglycerol fatty acid ester, polyoxyethylene sorbitan fatty acid ester, polyoxyethylene fatty acid ester, sucrose fatty acid ester and polyoxyethylene alkyl ether based on the fat-soluble matter, and (3) 10 to 80 wt% of polyatomic alcohol based on the total amount of the solubilizing liquid agent. In addition, a manufacturing method of the solubilizing liquid agent and a solubilizing liquid agent dilution formed by diluting the solubilizing liquid agent with purified water, buffer solution or aqueous liquid agent.