Fried batter flour of the present invention, 1 to a mixture of emulsifier of 0.05 to 0.5 parts by mass with respect to flour and the flour 100 weight parts, under the condition that the temperature of the mixture is 65~99 ℃ formed by heat treatment for 20 seconds. The emulsifier is at least one element selected from sucrose fatty acid esters and lecithin. Mixing ratio of the emulsifier, per 100 parts by weight of wheat flour, and preferably from 0.1 to 0.45 parts by weight, more preferably 0.1 to 0.35 parts by weight emulsifier. The average particle diameter of fried batter flour of the present invention is preferably less than 100μm. In addition to the present invention, the deep-fried batter for flour frying batter material containing a, and includes tempura flour containing the fried batter for flour.本発明の揚げ物衣用小麦粉は、小麦粉と該小麦粉100質量部に対して0.05~0.5質量部の乳化剤との混合物を、該混合物の温度が65~99℃となる条件で1~20秒間加熱処理してなる。前記乳化剤は、ショ糖脂肪酸エステル及びレシチンから選択される1種以上である。前記乳化剤の配合割合は、小麦粉100質量部に対して、好ましくは0.1~0.45質量部、更に好ましくは乳化剤0.1~0.35質量部である。本発明の揚げ物衣用小麦粉の平均粒子径は、好ましくは100μm未満である。また本発明には、前記揚げ物衣用小麦粉を含有した揚げ物用衣材、及び前記揚げ物衣用小麦粉を含有した天ぷら粉が含まれる。