To provide a masking agent capable of reducing odor of off flavor (degradation odor of amino acid, fatty acid odor of oil and fat or the like) of drink and food or the like.SOLUTION: There is provided a masking agent for degradation odor of amino acid and off flavor derived from gelatin of drink and food, consisting of an oil droplet-in-water type (O/W) emulsion composition containing an oil-soluble material in an emulsion particle, in which the oil soluble material is an essential oil or a perfume component, and the average particle diameter of the oil droplet is 30 to 100 μm. The masking agent is suitable for use in drink, confectionery or ice creams.SELECTED DRAWING: None【課題】飲食品のオフフレーバー（アミノ酸の劣化臭、油脂の脂肪酸臭など）等の異臭を低減可能なマスキング剤の提供。【解決手段】乳化粒子中に油溶性物質を含む水中油滴型（Ｏ／Ｗ）の乳化組成物であって、油溶性物質が精油又は香料成分であり、油滴の平均粒子径が３０～１００μｍである乳化組成物からなることを特徴とする飲食品のアミノ酸の劣化臭及びゼラチン由来のオフフレーバーのマスキング剤。マスキング剤は、飲料、菓子又はアイスクリーム類での使用に好適である。【選択図】なし
