This invention provides an edible fat and oil for heating and a process for manufacturing thereof. By the coexistence of a phosphatide and a tocopherol, the edible fat and oil for heating decreases odor generation and quality degradation more effectively, and further increases preservation stability. According to the invention, the tocopherol of 50~2700 ppm is added in the edible fat and oil for heating, characterized in that the edible fat and oil for heating includes the phosphatide of 0.5~65 ppm, and the tocopherol includes a δ-tocopherol of 27 wt% or more. Further, the tocopherol can include a α-tocopherol of 25 wt% or less.本發明提供一種加熱調理用食用油脂及其製造方法,上述加熱調理用食用油脂藉由使生育酚與磷脂質共存,而更有效地減少臭氣產生或品質劣化,並且進一步使保存穩定性提高。本發明的加熱調理用食用油脂以50~2700ppm之量添加有生育酚類,該加熱調理用食用油脂的特徵在於:其以0.5~65ppm之量含有磷脂質,並且上述生育酚類在生育酚類中以大於等於27wt%之量含有δ-生育酚;另外,上述生育酚類亦可以小於等於25wt%之量含有α-生育酚。