The goals of this study were to determine the contents and digestibility of coenzyme Q10 (CoQ10) in beef muscle, beef liver and beef heart, which are rich in coenzyme Q10, as well as the effects of cooking on coenzyme Q10 content. Coenzyme Q10 contents were found as 109.97 +/- 1.54 mu g/g in beef heart, 33.34 +/- 1.43 mu g/g in beef liver and 23.47 +/- 1.06 mu g/g in beef M. longissimus dorsi muscle. The lowest retention in coenzyme Q10 content was found as 69.42 +/- 0.56% (p < 0.01) in beef heart after frying processing. Coenzyme Q10 retentions were also found as 76.38 +/- 0.89% and 77.19 +/- 1.09% after frying of beef liver and boiling of beef M. longissimus dorsi muscle, respectively. Digestibility of coenzyme Q10 in beef heart (65.84 +/- 0.84%) and beef liver (68.17 +/- 0.60%) was significantly higher than the digestibility of coenzyme Q10 in beef M. longissimus dorsi muscle (60.16 +/- 0.53%) (p < 0.01). (c) 2011 Elsevier Inc. All rights reserved.