The production of powdered, fat enriched substance e.g. milk substitute product useful as a feed for humans and calves, comprises spraying fat medium to droplets in fluid condition in cold atmosphere, cooling down the sprayed medium on a temperature that is slightly above its condensation temperature, and adding powdered, fat-free carrier medium that is cooled on a temperature below the condensation temperature of the fat enriched medium, with the droplets of the fat enriched medium. The fat enriched medium is solidified on the surface of the carrier medium. The production of powdered, fat enriched substance e.g. milk substitute product useful as a feed for humans and calves, comprises spraying fat medium to droplets in fluid condition in cold atmosphere, cooling down the sprayed medium on a temperature that is slightly above its condensation temperature, and adding powdered, fat-free carrier medium that is cooled on a temperature below the condensation temperature of the fat enriched medium, with the droplets of the fat enriched medium. The fat enriched medium is solidified on the surface of the carrier medium. The particles of the carrier medium are adhered on the surface of the droplets. The carrier material having whey powder is delivered into a gas jet containing primary cooling agent concentrated on the droplets. The fat-enriched medium is delivered within a spray tower pneumatically in a gas jet that is arranged on a gas jet containing the carrier material. The gas used in the spray tower (2) is supplied in a cycle. The particles of the carrier medium and the particles of the fat enriched medium that is not yet adhered on particles of the fat enriched medium are mixed by a mixing device (12). The fat portion of the produced powdered substance is 60 wt%. An independent claim is included for a device for the production of powdered, fat enriched substance.