The purpose of the present invention is to provide a baking powder having excellent delayed effectiveness. Provided is a baking powder comprising sodium bicarbonate and acidic agents having median diameter above 100 [mu]m and coated with fat having a melting point of 55-75 DEG C, and characterized in that the acidic agents consist of more than one kind of acidic agents having median diameter above 100 [mu]m and more than one kind of acidic agents having median diameter less than 100 [mu]m and more than one kind of acidic agents having median diameter above 100 [mu]m are surface-coated with fat containing more than one kind of acidic agents having median diameter less than 100 [mu]m.本發明係以提供遲效性優異之發粉作為目的,其係提供一種發粉,其係包含碳酸氫鈉、與以中位徑100μm以上、熔點55℃~75℃之油脂塗覆之酸性劑的發粉,其特徵為酸性劑係由1種以上之中位徑100μm以上的酸性劑與1種以上之中位徑未達100μm的酸性劑所構成,1種以上之中位徑100μm以上的酸性劑之表面係以包含1種以上之中位徑未達100μm的酸性劑之油脂所塗覆而成者。