The present invention addresses the problem of providing a simple process for producing a material for foods or beverages which is capable of imparting a wide variety of rich aromas and/or flavors to foods or beverages. The process for producing a material for foods or beverages comprises the step of heating an animal or vegetable oil/fat while supplying oxygen to the oil/fat at a dissolved-oxygen supply rate of 0.058 mg/L/min or higher.本發明之課題在於提供一種可對飲食品賦予芳醇而富多樣香氣及/或風味之飲食品用素材的簡便製造方法。飲食品用素材之製造方法係包含有以溶解氧供給速度為0.058mg/L/min以上來將氧供給至動植物油脂，並加熱該動植物油脂之工序。
