The fried food material of the present invention contains 50 to 95% by weight of wheat flour and 5 to 50% by weight of processed starch that is oxidized or acid-treated and has a RVA maximum viscosity of 1000 mPa · s or less. Heat treated wheat flour may be used as the flour. Furthermore, 0.1 to 3% by mass of an expanding agent may be contained, and further 2% by mass or less of an emulsifier may be contained. According to the present invention, it is possible to manufacture a deep-fried food with a crisp and light texture not only immediately after manufacture but also when a certain amount of time has elapsed after manufacture or when reheated with a microwave oven or the like.本発明の揚げ物用衣材は、小麦粉５０～９５質量％と、酸化処理又は酸処理され且つＲＶＡ最高粘度が１０００ｍＰａ・ｓ以下である加工澱粉５～５０質量％とを含有する。前記小麦粉として熱処理小麦粉を用いてもよい。さらに膨張剤を０．１～３質量％含有してもよく、さらに乳化剤を２質量％以下含有してもよい。本発明によれば、製造直後はもとより、製造後ある程度の時間が経過した場合や電子レンジなどで再加熱した場合でも、衣がサクサクと軽い食感の揚げ物を製造することができる。
