Coenzyme Q10-loaded lecithin nanocapsules (CoQ10-LNCs), composed of a CoQ10/lecithin/ GTCC/glycerol aqueous solution, were prepared by high-pressure homogenization. The zeta potential of the CoQ10-LNCs above -60 mV was determined on a Malvern Zetasize 2000 (Malvern Instruments, UK). The spherical shape of the CoQ10-LNCs was observed by using freeze-fracture transmission electron microscopy (FF-TEM), and the particle size was found to be below 100 nm. The supercooled state of the CoQ10-LNCs was observed by differential scanning calorimetry (DSC). In an oral bioavailability study, the CoQ10 plasma level after administering CoQ10-LNCs was higher than that after administering a CoQ10 tablet over 24 hours, and the relative bioavailability of CoQ10 was improved to 176.6% in mice. Based on the above results, the LNC delivery system might be a potential vehicle for improving the oral bioavailability of CoQ10.