PROBLEM TO BE SOLVED: To provide a foamable oil-in-water type emulsified oil and fat composition having good milk flavor even with concentrated.SOLUTION: There is provided a foamable oil-in-water type emulsified oil and fat composition satisfying all of following (1), (2) and (3). (1) a value of protein/potassium is 3.0 to 16.0. (2) potassium content is 0.15 to 1.0 mass%. (3) the foamable oil-in-water type emulsified oil and fat composition having content of saccharides with sweetness with over 30 of 10 to 50 mass% preferably contains a whey mineral of 0.2 to 2 mass% as a solid component.SELECTED DRAWING: NoneCOPYRIGHT: (C)2018,JPO&INPIT【課題】濃厚でありながらすっきりした乳風味を有する起泡性水中油型乳化油脂組成物を提供すること。【解決手段】下記の(1)(2)(3)の全てを満たすことを特徴とする起泡性水中油型乳化油脂組成物。(1)蛋白質/カリウムの値が3.0~16.0である(2)カリウム含有量が0.15~1.0質量%である(3)甘味度30超の糖類の含有量が10~50質量%である 前記起泡性水中油型乳化油脂組成物は、乳清ミネラルを固形分として0.2~2質量%含有することが好ましい。【選択図】なし