Provided is a batter for deep-fried food products, with an excellent batter texture and capable of forming a deep-fried product of food having a good juicy taste. The batter for deep-fried food products contains a fat-processed acetylated tapioca starch, formed by fat-processing acetylated tapioca starch formed by acetylating tapioca starch using vinyl acetate. An acetyl group content of 0.2-1% by mass and a breakdown value of up to 200 BU are desirable for the fat-processed acetylated tapioca starch.
