The present invention relates to a process of the manufacture of khoa powder comprising standardization of milk to fat to solids-not fat ratio of 0.45 to 0.75 followed by concentration of milk by atmospheric / vacuum evaporation to 20% – 50% total solids, heat treatment of milk concentrate in either tubular heat exchanger, ultra-high temperature unit or scrapped surface heat exchanger to 110°C – 150°C for 1second to 3 minutes to facilitate protein-protein and protein-carbohydrate interaction to achieve desirable flavor & colour, and drying of the heat treated concentrate by roller, spray, vacuum tray or freeze drying methods to the moisture content of 2%–10%.
