The present invention is intended to provide chocolate being less susceptible to a change in process conditions and having remarkably excellent heat resistance and the method for manufacturing such chocolate. The present invention relates to chocolate having a sugar skeleton and containing the following (a) to (d): (a) 28 to 44 mass % of fats and oils; (b) 30 to 58 mass % of sucrose; (c) 1 to 20 mass % of lactose; and (d) 4 to 32 mass % of powdered milk.