Coenzyme Q10 is a vitamin-like substance found all over the body, but especially in the heart, liver, kidneys and pancreas. It i... Coenzyme Q10 is a vitamin-like substance found all over the body, but especially in the heart, liver, kidneys and pancreas. It is eaten in small quantities in meat and seafood. Coenzyme Q10 can also be made in a lab and used in supplements.