PROBLEM TO BE SOLVED: To provide an oil and fat suitable as a raw material of a foaming oil-in-water emulsified product used mainly in confectionery and bread field, and to provide a foaming oil-in-water emulsified product having sufficiently reduced content of trans aliphatic acid, good in whip suitability and providing whipped cream having excellent melt in the mouth, smoothness and soft feeling, by using the oil and fat.SOLUTION: There is provided a foaming oil-in-water emulsified product containing an oil and fat containing first triglyceride of 30 mass% to 70 mass%, second triglyceride of 25 mass% to 50 mass% and having the iodine value of 20 to 50. First triglyceride: triglyceride with the number of total carbon atoms of a fatty acid residue constituting the triglyceride of 40 to 48 excluding tripalmitin. Second triglyceride: S2U type and SU2 type triglyceride in which saturated fatty acid S having 16 to 24 carbon atoms and unsaturated fatty acid U having 18 to 24 carbon atoms bind as a fatty acid residue constituting the triglyceride.