PROBLEM TO BE SOLVED: To provide oil-in-water emulsified oil and fat compositions giving sufficient milky taste and rich taste even if the milk component is a little amount.SOLUTION: The oil-in-water emulsified oil and fat compositions much improved in taste such as milky taste and rich taste can be obtained by containing practically no nonfat cacao solid and adding cocoa butter before a heat sterilization step. The addition amount of the cocoa butter is preferably ≤1 wt.%. These oil-in-water emulsified oil and fat compositions are most effective when used as one for foamable oil and fat compositions.COPYRIGHT: (C)2013,JPO&INPIT【課題】少量の乳成分でも十分な乳味、コク味を呈する、水中油型乳化油脂組成物を提供する。【解決手段】無脂カカオ固形分を実質的に含ませず、ココアバターを加熱殺菌工程より前に添加することで、乳味やコク味等の呈味性を著しく向上させた水中油型乳化油脂組成物を得ることができる。ココアバターの添加量は1重量%以下であることが好ましい。これら水中油型乳化油脂組成物は起泡性油脂組成物用とした際に、最も効果が顕著である。【選択図】なし