In oil-in-water emulsification ones, and offer the product which improves milk flavor with simple method at little cost.The protein which is derived from the milk was contained 0.5 - 3 weight %, centrifugal the calcium ion which is included in the water phase section which is separated was adjusted 30 - 100mg/100g, oil and fat content 15 - 50 weight % it makes foam characteristic oil-in-water emulsification ones. Because of this, it can and obtain the product which improves milk flavor with simple method at little cost.水中油型乳化物において、少ないコストでかつ簡易な方法で乳風味を向上させた製品を提供すること。乳に由来する蛋白を0.5~3重量%含有し、遠心分離した水相部に含まれるカルシウムイオンが30~100mg/100gに調整された、油脂含量15~50重量%の起泡性水中油型乳化物とする。これにより、少ないコストでかつ簡易な方法で乳風味を向上させた製品を得ることができる。