#$%^&*AU2013100188A420130328.pdf#####ABSTRACT The present invention relates to a food product and its manufacturing process for use as a substitute for margarine, shortening or butter. The product is comprised of a vegetable oil, a vegetable or animal hard fat, and a viscosity modifier. The viscosity modifier is added to allow the thickness of a product to be adjusted to meet predetermined thickness parameters and may include mixtures of the partial esters of sorbitol with edible, refined vegetable fatty acids. The invention discloses a process that enables the production of alternatives to margarines and shortenings that give the functional characteristics of those products at substantially reduced addition rates when substituted in the recipes of pastry, biscuits, and cakes, thereby reducing the overall fat content of those products in the order of 10- 2 5 %.