[Challenge] trans-fatty acid content is reduced sufficiently, utilizing fully the melting in the mouth with excellent lauric fats, emulsion stability is high, whipped foaming characteristics, of the shape retention and the like are good, whipped state good foaming oil-in-water emulsion and freeze-thaw resistance of the provision of a method of manufacturing the same. A [MEANS FOR SOLVING PROBLEMS] foamable oil-in-water emulsion fat and oil composition, to identify, and sucrose fatty acid ester having a mixed fat and oil having a content of specific triglycerides specific types of the HLB value of a particular is achieved by the foamable oil-in-water emulsion fat and oil composition to be blended to an amount of.[課題]トランス脂肪酸含量が十分に低減され、ラウリン系油脂の優れた口溶けを十分に活かした、乳化安定性が高く、起泡性、保形性等のホイップ特性が良好であり、ホイップ状態での冷凍解凍耐性が良好な起泡性水中油型乳化物およびその製造方法の提供。[解決手段]起泡性水中油型乳化物用油脂組成物であって、特定の種類のトリグリセリドを特定の含有量で有する混合油脂と、特定のHLB値を有するショ糖脂肪酸エステルとを、特定の量で配合してなる起泡性水中油型乳化物用油脂組成物により達成される。