PROBLEM TO BE SOLVED: To provide a new processed food made from whey and a manufacturing method thereof, more particularly, a caramel-like food produced by heat-treating an enzyme-treated whey and a manufacturing method thereof.SOLUTION: The caramel-like food is produced by treating a whey with use of an enzyme having lactose degradation activity and then heat-treating the whey with or without addition of saccharides. The manufacturing method of the caramel-like food is provided.