Disclosed is a novel method for processing wheat. Also disclosed is a method for producing, using wheat grains as a starting material, a food material or food, which exhibits an improved texture or flavor, by applying the aforesaid processing method. Specifically disclosed are: a method for producing a food material or food using immature wheat grains which comprises threshing an immature wheat material in a frozen state a method for producing the food material or food using immature wheat grains as described above, which comprises adding the immature wheat material to warm water at 40-85°C, removing suspended contaminants other than grains and defective grains, collecting immature wheat grains, and then using the immature wheat grains and a food material or food using the immature wheat grains which is produced by the aforesaid method.