The palm-based oils and fats as a main raw material, SU2 / UUU weight ratio is 1.9 or less and SSS content of 2% or less by weight, containing 10 to 30% by weight of the total liquid oil glycerides palmitic acid bound to the second place Palm The oil derived from liquid oil, whipped cream for foaming oil-in-water emulsified fat composition containing 0.5 to 30% by weight of the total composition. .BACKGROUNDパーム系油脂を主原料とし、SU2/UUU重量比が1.9以下且つSSS含量が2重量%以下で、2位にパルミチン酸が結合したグリセライドを液状油全体中10~30重量%含有するパーム油由来液状油を、組成物全体中0.5~30重量%含有するホイップドクリーム用起泡性水中油型乳化油脂組成物。【選択図】なし