PROBLEM TO BE SOLVED: To provide a new dietary fiber material having a specified calorie or less to provide a food and drink product having a calorie of 40 kcal/100 g or less or 20 kcal/100 ml or less, while maintaining a good quality of taste without off-taste or off-flavor.SOLUTION: A starch decomposition product having a DE of 70 to 100 is condensed by heat to produce an indigestible glucan including sugar condensate, which is treated with glycolytic enzyme to produce an enzyme treated indigestible glucan product. The produced enzyme treated indigestible glucan product is fraction treated to produce a fraction treated indigestible glucan product, having a fraction of di- or less saccharides of 15% or less. Alternatively the enzyme treated indigestible glucan product is reduction treated to produce a reduction treated indigestible glucan product. A food and drink product including the fraction treated indigestible glucan product or the reduction treated indigestible glucan product has a calorie of 40 kcal/100 g or less or 20 kcal/100 ml or less. A manufacturing method thereof is also provided.COPYRIGHT: (C)2015,JPO&INPIT【課題】良好な味質を維持しつつ、カロリーが40kcal/100g以下または20kcal/100ml以下の飲食品を提供する所定以下のカロリーであり、かつ、異味・異臭を有さない新たな食物繊維素材の提供。【解決手段】DE70~100の澱粉分解物を加熱縮合させて得られた糖縮合物からなる難消化性グルカンを、糖質分解酵素で酵素処理し、得られた難消化性グルカン酵素処理物を、二糖以下の画分が15%以下となるように分画処理して得られた難消化性グルカン分画処理物、または該難消化性グルカンを還元処理して得られた難消化性グルカン還元処理物を含有する、カロリーが40kcal/100g以下または20kcal/100ml以下の飲食品およびその製造方法。【選択図】なし