[Problem] is trans fatty acid content is sufficiently reduced, utilizing the excellent melting in the mouth of lauric fat enough, high emulsion stability, foaming property, the whip characteristics such as shape retention is good, in a whipped state freeze-thaw resistance of the provision of good foaming oil-in-water emulsion and its production method. Resolution means] certain types of triglyceride foaming oil-in-water emulsion for fats and oils consisting of a mixture fats and oils with a particular content, or has and the mixed oils and fats, a specific HLB value, and bind to fatty acids of a sucrose fatty acid ester and / or sorbitan fatty acid ester is a specific amount or saturated fatty acids, is achieved by foaming oil-in-water type emulsion fat and oil composition obtained by compounding in the specified amounts.[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]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からなる起泡性水中油型乳化物用油脂、又は、前記混合油脂と、特定のHLB値を有し、かつ結合する脂肪酸の特定量以上が飽和脂肪酸であるショ糖脂肪酸エステル及び/又はソルビタン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。