PROBLEM TO BE SOLVED: To provide a topping material for confectionery and breadmaking having favorable expression of flavor without an oily feeling, having superior gloss after topping, having a sense of existence without a see-through problem of being able to see through the topping material, and having both superior texture and appearance in regard to a topping material for confectionery and breadmaking.SOLUTION: The topping material for confectionery and breadmaking is prepared via an atomization process of including 30 wt.% or more of particles of 30 μm or less, and 10 wt.% or more of particles of 90 μm or less in regard to a particle size distribution of particle diameters of solid components other than fat mainly composed of fat and sugar.COPYRIGHT: (C)2014,JPO&INPIT【課題】製菓製パン用上掛け材において、油性感がなく風味発現が良好で、しかも上掛け後のツヤに優れ、上掛け材が透けてみえるという透けの問題がなく存在感のあるような、優れた食感と外観を併せ持つ製菓製パン用上掛け材を提供する。【解決のための手段】油脂及び糖を主成分として含み、油脂以外の固形分の粒子径が粒度分布において、30μm以下の粒子を30重量%以上、かつ90μm以上の粒子を10重量%以上含有するような微粒化工程を経て、製菓製パン用上掛け材を調製する。【選択図】なし