A fat or fatty oil composition for a processed sea food contains 10% by mass or more of a transesterified fat or fatty oil obtained by using at least one palm-based fat or fatty oils or more as a raw material, and has a solid fat content (SFC) at 0° C. to 10° C. of 5 to 25%. The fat or fatty oil composition thus obtained has a moderate hardness and smoothness as well as excellent melt-in-the-mouth, and has a reduced trans fatty acid content.
