The present invention is directed to a water-in-oil type fat and oil composition and method for producing the same so as to provide excellent flavor, aroma and particularly excellent aftertaste propagation.The water-in-oil type fat and oil composition of the present invention is characterized in containing a lactic fermentive product obtained from an enzymatically processed mixture comprising whey and cream and having total content ranging from 0.005 ~ 0.5 wt% of at least one of γ-Decalactone, δ-Decalactone, of γ-Undecalactone, γ-Dodecalactone and δ-Dodecalactone.本發明之目的,係在提供一種油中水型油脂組成物及其製造方法,其具有優良的風味、香氣,尤其是優良的餘味展開。本發明之解決手段係提供油中水型油脂組成物,其特徵為:含有乳清及奶油混合物的酵素處理物的乳酸發酵組成物,而且,所含有的γ-癸內酯、δ-癸內酯、γ-十一酸內酯、γ-十二內酯、及δ-十二內酯之任1種或2種以上的合計量為0.005重量%以上、0.5重量%以下。