PROBLEM TO BE SOLVED: To provide a fat coated powder sugar which does not bring about fatty slimy feeling derived from fat of the fat coated powder sugar and dry feeling of dough of a bakery product even after a lapse of time since sugaring of the bakery product.SOLUTION: A fat coated powder sugar has 1-15 pts.wt. of a fat cover layer with a melting point of 50-70°C formed on particle surfaces of a powder sugar, and the external surface of the fat cover layer is further covered with 2-10 pts.wt. of another fat cover layer with a melting point of 26-40°C, based on 100 pts.wt. of the powder sugar. A method for producing the fat coated powder sugar is also provided.