Provided are a sweetness and/or saltiness enhancing agent and a method for enhancing sweetness and/or saltiness. This sweetness and/or saltiness enhancing agent includes, as an active ingredient, an oxidized fat that has a peroxide value of 15-180 and contains 10-100 mass pcnt of milk fat. This method for enhancing sweetness and/or saltiness of a food product is characterized by adding to a food product an oxidized fat that has a peroxide value of 15-180 and contains 10-100 mass pcnt of milk fat.
