PROBLEM TO BE SOLVED: To provide a method of producing material with foamability and/or emulsifiability by the action of lipase on low moisture state fats and the product obtained thereby.SOLUTION: The product is produced by fats or fats and sugars in a low moisture state, namely fats with a dry level standard water content in the range of 4 to 400 [d.b%](2 to 200 μL of added water with respect to 50 mg of fat) reacted with lipase to produce a precursor material of a sugar-fat-lipase reactant with potential foamability and emulsifiability. To the precursor material with potential foamability and emulsifiability, an alkaline component or material is added and foam formation, emulsification and pulverization is carried out, and all the reactant can be used as a food material.EFFECT: The sugar-fat-lipase reactant of the precursor material with potential foamability and emulsifiability and sugar-fat-lipase reactant which is pulverized and stabilized and having foamability and/or emulsifiability is produced, such that all the reactant provides a product which can be used as a food material.SELECTED DRAWING: Figure 1COPYRIGHT: (C)2018,JPO&INPIT【課題】油脂類を、低水分状態でリパーゼに作用させ、起泡性および/または乳化性をもつ素材を製造する方法とその製品を提供する。【解決手段】油脂類または油脂類と糖質を、低水分状態、すなわち、油脂類乾量基準含水率4~400[d.b.%](油脂類50mgに対しての水添加量2~200μL)の範囲で、リパーゼと反応させることにより、潜在的に起泡性、乳化性をもつ前駆素材の糖質-油脂類-リパーゼ反応物を製造し、 前記潜在的に起泡性、乳化性をもつ前駆素材に、アルカリ性成分ないし素材を添加して、起泡化、乳化、粉末化し、反応物全体を食品素材として用いることができる製品を製造する。【効果】潜在的に起泡性、乳化性をもつ前駆素材の糖質、油脂類-リパーゼ反応物と、起泡性および/または乳化性をもち、粉末化、安定化した糖質-油脂類-リパーゼ反応物を製造し、反応物全体を食品素材として利用できる製品を提供することができる。【選択図】図1