PROBLEM TO BE SOLVED: To provide a double emulsified oil and fat composition excellent in a flavor application effect to food, stable in a double emulsification state when adding taste components to the innermost phase, when adding a small amount of taste components, and when adding a large amount thereof, and excellent in retainability of flavor.SOLUTION: This double emulsified oil and fat composition is such that an oil-in-water emulsified product (O1/W) which is made by remelting powdered oil and fat coated with a pulverizing base material is dispersed as a disperse phase in the continuous phase of second edible oil and fat.COPYRIGHT: (C)2014,JPO&INPIT【課題】食品に対する風味の付与効果に優れ、最内相に呈味成分を添加する場合、呈味成分を少量添加した場合でも、多量に添加した場合でも二重乳化の状態が安定であり、風味の持続性にも優れた二重乳化油脂組成物を提供する。【解決手段】本発明の二重乳化油脂組成物は、粉末化基材で被覆された粉末油脂を再溶解させた水中油型乳化物(O1/W)が、第二の食用油脂の連続相中に分散相として分散されていることを特徴とする。【選択図】なし