The present invention relates to a replacement fat for cocoa butter for chocolate and confectionery, which is prepared by a method including: fractionating a vegetable fat； preparing a raw material fat by mixing the fractionated vegetable fat with a fatty acid derivative； and enzymatically transesterifying the raw material fat. The replacement fat for cocoa butter includes POS and SOS at a weight ratio of 1:1 to 2:1. The replacement fat for cocoa butter has an SFC curve with a steep slope specific to cocoa butter due to a high POS content similar to the triglyceride composition of natural cocoa butter. Thus, the replacement fat smoothly melts in the mouth and may be used as a cocoa butter equivalent having soft texture. Thus, the replacement fat for cocoa butter replaces natural cocoa butter for chocolate or confectionery coating, thereby providing chocolate having the same quality as chocolate using cocoa butter.
