To provide a sugar coated food hardly generating discomfort in texture of a sugar coated layer even when a soft raw material is used as a layer to be sugar coated, and a manufacturing method therefor.SOLUTION: The sugar coated food 10 has an article to be sugar coated 11, and a sugar coated layer 12 coating the article to be sugar coated, the sugar coated layer 12 consists of a syrup for sugar coat and a powder for sugar coat, the sugar coated layer 12 contains glycerol and/or sorbitol at concentration of 1.4 to 5 mass%. The sugar coated food can be manufactured by using one containing glycerol and/or sorbitol at concentration of 7 to 25 mass% as the syrup for sugar coat when the sugar coated layer coating the article to be sugar coated is formed by adding the syrup for sugar coat and the powder for sugar coat respectively while putting the article to be sugar coated in a rotary pot and rotating the same, and adding the syrup so that content of glycerol and/or sorbitol in the sugar coated layer becomes 1.4 to 5 mass%.SELECTED DRAWING: Figure 1【課題】被糖衣層として柔らかい素材のものを用いた場合にも、糖衣層の食感に違和感が生じにくい糖衣食品及びその製造方法を提供する。【解決手段】この糖衣食品10は、被糖衣物11と、前記被糖衣物を覆う糖衣層12を備え、前記糖衣層12は糖衣用シラップと糖衣用粉末とからなり、前記糖衣層12は、グリセリン及び/又はソルビトールを1.4~5質量%の濃度で含むものである。この糖衣食品は、被糖衣物を回転釜に入れて回転させながら、糖衣用シラップと糖衣用粉末とを交互に付与して、前記被糖衣物を覆う糖衣層を形成する際、前記糖衣用シラップとして、グリセリン及び/又はソルビトールを7~25質量%含有するものを用い、前記糖衣層中のグリセリン及び/又はソルビトールの含量が1.4~5質量%となるように前記シラップを付与することにより製造できる。【選択図】図1