Abstract: Coenzyme Q₁₀ nanoemulsion (CoQ₁₀-NE) was improved and made utilizing Pinus koraiensis nuts oil as the oil phase, soybean lecithin as the surfactant, and ethanol as the cosurfactant in this study. The effects of different factors on the mean particle size and polydispersity index (PDI) of CoQ₁₀-NE were studied, and the quality was evaluated by DLS, TEM, FT-IR, stability, in vitro release behavior and in vivo pharmacokinetic experiments in rats.The results showed that when the mass ratio of CoQ₁₀ to mixed surfactant was 3:40, the mass ratio of CoQ₁₀ to Pinus koraiensis nuts oil was 1:4, the homogenizing pressure was 800 bar, and the number of cycles was 6 times, the CoQ₁₀-NE of mean particle size of 150.30±1.43 nm and PDI of 0.234±0.012 was obtained. The morphology and microstructure showed that the CoQ₁₀-NE was round and non-adhesive at the size of 500 nm and 1 µm. FT-IR results showed that CoQ₁₀ was completely encapsulated in nanoemulsion. The stability experiment showed that there was no significant difference in the mean particle size and PDI (P>0.05). CoQ₁₀-NE had good stability. In vitro release experiments showed that the cumulative dissolution rate of CoQ₁₀-NE was 4.7-fold that of the CoQ₁₀ suspension at 120 min. The dissolution rate was significantly improved. According to the results of pharmacokinetic investigations in rats, the maximum plasma concentration C_max of CoQ₁₀-NE was 2.80-fold that of CoQ₁₀ suspension, the drug concentration of CoQ₁₀-NE in rats was greatly enhanced. The area \rmAUC_0\text -\infty was 3.25-fold that of the CoQ₁₀ suspension, demonstrating that CoQ₁₀-NE bioavailability and absorption were greatly increased. The CoQ₁₀-NE developed in this study provides a theoretical foundation for investigating the creation of new CoQ₁₀ formulations and their potential application as a functional ingredient in food.