A wheat flour for deep-fried food crusts is obtained by subjecting a mixture including a wheat flour and from 0.05 to 0.5 parts by mass of an emulsifier with respect to 100 parts by mass of the wheat flour to a heating treatment for 1 to 20 seconds under a condition where the temperature of the mixture is from 65 to 99° C. The emulsifier is at least one type of emulsifier selected from sucrose fatty acid esters and lecithin. The blending ratio of the emulsifier is preferably from 0.1 to 0.45 parts by mass with respect to 100 parts by mass of the wheat flour. The wheat flour has an average grain size of preferably less than 100 &mum. A crust material for deep-fried foods including the aforementioned wheat flour for deep-fried food crusts, and a tempura flour including the aforementioned wheat flour for deep-fried food crusts are also described.