The present invention relates to a method of preparing fat having a high POS content which includes preparing a raw material fat by mixing a vegetable fat with fatty acid or a fatty acid derivative enzymatically transesterifying the raw material fat removing the fatty acid or the fatty acid derivative from the enzymatically transesterified raw material fat and performing dry fractionation or solvent fractionation on the fat from which the fatty acid or fatty acid derivative has been removed to eliminate crystallized fractions. The fat according to the present invention not only provides effects of enhancing physical properties and blooming resistance of chocolate but improves commercial value due to an increased POS content as compared with conventional replacement fats for cocoa butter. Further, the fat may raise the value of natural cocoa butter regarded as low-grade and provide effects of developing a fat composition which can be used as filling cream having soft texture and is nutritionally excellent.
