A PROCESS FOR THE PREPARATION OF A MATERIAL COMPRISING CONJUGATED ISOMERS OF A POLYUNSATURATED FATTY ACID COMPRISES: TREATING A FIRST FATTY ACID MIXTURE COMPRISING SATURATED FATTY ACIDS, MONOUNSATURATED FATTY ACIDS POLYUNSATURATED FATTY ACIDS IN THE PRESENCE OF ETHANOL TO FORM (I) A SOLID FRACTION AND (II) A LIQUID FRACTION COMPRISING A SECOND FATTY ACID MIXTURE, WHEREIN THE SECOND FATTY ACID MIXTURE HAS A HIGHER MOLAR RATION OF TOTAL POLYUNSATURATED FATTY ACIDS TO TOTAL SATURATED AND MONOUNSATURATED FATTY ACIDS THAN THE FIRST FATTY ACID MIXTURE; SEPARATING THE SOLID FRACTION AND THE LIQUID FRACTION; AND SUBJECTING THE SECOND FATTY ACID MIXTURE OR A DERIVATIVES OR REACTION PRODUCT THEREOF TO TREATMENT WITH A BASE IN THE PRESENCE OF A SOLVENT, TO FORM CONJUGATED ISOMERS OF AT LEAST SOME OF THE POLYUNSATURATED FATTY ACIDS.
