THE PRESENT INVENTION PROVIDES A METHOD FOR OBTAINING A HIGH QUALITY COCOA BUTTER SUBSTITUTE FROM THE LOW QUALITY SAL FAT BY REDUCING COMPONENTS, WHICH MAKE ADVERSE INFLUENCE, TO ACCEPTABLE LEVEL. IN THE METHOD, A TOTAL AMOUNT OF THE POLAR SOLVENT USED FOR THE CRYSTALLIZATION AND THE WASHING AFTER THE CRYSTALLIZATION AND FILTRATION IS 1000 WT% OR MORE WITH RESPECT TO 100 WT% OF THE REFINED SAL FAT WHEN THE REFINED SAL FAT IS FRACTIONATED USING THE POLAR SOLVENT. THE METHOD PROVIDES A FRACTIONATED SAL FAT WHICH IS REDUCED IN TRIGLYCERIDES CONTAINING DIHYDROXYSTEARIC ACID AS A CONSTITUENT FATTY ACID, DIGLYCERIDES, AND ASYMMETRICAL TRIGLYCERIDES (SSU) FRACTION THAT EXERTS THE ADVERSE INFLUENCE ON QUALITY OF THE COCOA BUTTER SUBSTITUTE, AND THE FRACTIONATED SAL FAT IS RICH IN SYMMETRICAL TRIGLYCERIDES (SUS).