The present invention relates to a process for preparing hard butter having high SOS content by mixing oil for preparing butter with fatty acid or fatty acid ester, adding 1,3 regio-specific enzymes to the obtained mixture to carry out interesterification, distilling the obtained reactants to remove fatty aicd, ethyl ester, and monoglyceride and diglyceride formed after the reaction and fractionally extracting the obtained reactants to separate a solid phase, and to cocoa butter equivalents prepared by the hard butter and a process for preparing the same in which the cocoa butter equivalents can replace existing import cocoa butter equivalents with 1 : 1 because of its equivalent chemical properties, and have no difference in taste and properties with natural cocoa butter and also have lower trans fatty acid. Hard butter according to the present invention can make desired triglyceride structure in oil based on the reaction conditions and have a improved purity and yield in the whole process by recycling all of byproduct other than major product in the distillation and fractional distillation process and is eco-friendly matter by using the enzymatic interesterification reaction, and also cocoa butter equivalents made by the hard butter is characterized in replacing existing import cocoa butter equivalents with 1 : 1 because of its equivalent chemical composition and properties in the production of chocolate with no difference in taste.La présente invention porte sur un procédé pour préparer du beurre dur ayant une teneur en SOS élevée par mélange dhuile pour préparer du beurre avec un acide gras ou un ester dacide gras, ajout denzymes à régio-spécificité 1,3 au mélange obtenu pour réaliser une inter-estérification, distillation des réactifs obtenus pour retirer lacide gras, lester éthylique et le monoglycéride et diglycéride formés après la réaction et extraction par fraction des réactifs obtenus pour séparer une phase solide, et sur des équivalents de beurre de caca
