A method of processing wheat flour that without detriment to secondary processability, improves the flavor and palate feelings thereof processed wheat flour obtained by the processing method and food utilizing the processed wheat flour. The method is characterized in that 10 to 55 pts·wt. of ethyl alcohol is homogeneously dispersed in 100 pts·wt. of wheat flour under such conditions that the total water content is ≦20 wt. %, followed by evaporation of ethyl alcohol therefrom at ≦50° C.