PROBLEM TO BE SOLVED: To provide a gel formulation which imparts preferable characteristics such as excellent stability for salt resistance, heat resistance, or acid resistance, inhibition of water separation or oil separation, homogeneity retention or agglomeration prevention of water-insoluble substance, excellent shape retention before and after heating, excellent releasability, or a texture excellent in chewing and swallowing to a food product improves and simplifies the workability in manufacturing a food product and, in particular, imparts a preferable texture and a preferable elasticity to a low-calorie processed food, while deriving the taste original to the food material.SOLUTION: A gel formulation includes 1 to 99 mass% cellulose and 99 to 1 mass% glucomannan. The cellulose particle has a major axis to minor axis ratio (L/D) of 9 or less. The water dispersion of 0.1 mass% of the cellulose has an average particle diameter of more than 5 &mum measured by laser diffraction. A gelatinous substance uses the gel formulation.
