PROBLEM TO BE SOLVED: To provide a double emulsified oil and fat composition excellent in a flavor application effect to food, stable in a double emulsification state when adding taste components to the innermost phase, when adding a small amount of taste components, and when adding a large amount thereof, and excellent in retainability of flavor.SOLUTION: This double emulsified oil and fat composition is such that an oil-in-water emulsified product (O1/W) which is made by remelting powdered oil and fat coated with a pulverizing base material is dispersed as a disperse phase in the continuous phase of second edible oil and fat.
