Several organs and tissues of three humans have been examined for coenzyme Q content. The liver, heart, spleen, kidney, pancreas, and adrenals contain relatively high concentrations of coenzyme Q 10, indicating that studies of the functional relationship of coenzyme Q to diseases involving any of these organs might be important. The thyroid and brain contain quite low levels of Q. The total body content of coenzyme Q 10 appears to be in the range of 0.5–1.5 g., and the intestinal flora may contribute only negligible amounts of Q 10 to body stores. Coenzyme Q 10 would seem to have an important role in human health and disease, because of (a) its presence in essential organs, (b) its direct link to known vitamin derived coenzymes, (c) its coenzymic functions, and (d) an apparent role in oxidative phosphorylation.