[Object] To provide a method for producing a low-calorie non-fried food, which achieves both of the crispness of a coating and the deliciousness of a content ingredient by providing a coating composition (a batter liquid and bread crumbs) suitable for producing a fried food-like food by superheated steam heating. [Means for Resolution] A method for producing a non-fried food, in which a batter liquid and bread crumbs are applied in this order to a food material having undergone a moist-heat treatment, and then the food material is heated by superheated steam at 230 to 250°C, characterized in that a water content in a coating composition (the batter liquid and the bread crumbs) before heating is maintained at 33% by weight or less.