Provided are a butter cream having excellent foaming properties and a high meltability in mouth and an oil or fat composition suitable for the production of the butter cream. The oil or fat composition according to the present invention is characterized by satisfying the following requirements (a) to (d): (a) the content of C44-48 triacylglycerols being 14 mass% or greater relative to the total mass of triacylglycerols (b) the sum of the content of SU2 triacylglycerols and the content of U3 triacylglycerols being 40 mass% or smaller relative to the total mass of triacylglycerols (c) the sum of the content ofM2L triacylglycerols and the content of ML2 triacylglycerols being 40 mass% or smaller relative to the total mass of triacylglycerols and (d) the content of PPO triacylglycerols being 8.5 mass% or smaller relative to the total mass of triacylglycerols
