The present invention relates to a method for preparing a palatabilityenhancer for use in pet foodsof low, mediumorhigh moisture content, comprising at least: a) providing a first stagereaction product obtained by: (i) reacting with at least one pro-tease,in the absence ofany added lipase, a substrate comprising proteinaceous andfatty materials, (ii) heat-inactivating said proteaseand filtrating the resulting digest product, b) optionally adding fat； c)emulsifying said first stage reaction product； d) reacting saidemulsion with at least one lipase, inthe absence of any added protease, so asto obtain a second stage reaction product； e) adding atleast one reducing sugar and at least one nitrogen compound to said secondstage reaction product and heating the resulting mixture.
