PROBLEM TO BE SOLVED: To provide a milk flavor taste material capable of adding natural, sweet and appetizing flavor equal to or more than that of burnt butter without using butter, and further having high durability of the flavor when added to bread or cake and to provide a manufacturing method thereof.SOLUTION: There is provided a milk flavor taste material having DDMP (2,3-dihydro-3,5-dihydroxy-6-methyl-4H-pyran-4-on) of 65 ppm or more, lactones (&delta-hexalactone, &delta-decalactone, &delta-dodecalactone, &delta-tridecalactone, &delta-octalactone,&delta-tetradecalactone) of 20 ppm or more, aldehydes which is an oil and fat deteriorated component (hexanal, 2-hexenal, 2-decenal, 2,4-decadienal, octanal, 2-heptanal, 2-octenal, 2,4-heptadienal, nonanal, 2-nonenal, 2-tridecenal, octadecanal, tetradecanal, hexadecanal, 2-dodecenal, 2-undecenal) of 5 ppm or less as the total value, by heating a mixture containing oil and fat, nonfat milk solid component and saccharides with flowing in a closed state.
