PROBLEM TO BE SOLVED: To provide a low carbohydrate food material for manufacturing processed food products such as bread, confectionery, and noodles having excellent taste with low carbohydrate content. ! SOLUTION: The low carbohydrate food material includes a soybean milk powder as a low carbohydrate material blended with a low carbohydrate active gluten having high viscosity. The low carbohydrate food material has an active gluten with a content of 5 wt.% to 90 wt.% and the balance including soybean milk powder, so that at least the content of carbohydrate is adjusted to 13.5 wt.% or less. The low carbohydrate food material is also a high protein material containing protein with a content of 35 wt.% or more. ! COPYRIGHT: (C)2014,JPO&INPIT