To provide an entirely new chocolate not depending on cacao mass that is a basic raw material of chocolate.

By using a bitter gourd or a substance obtained by treating the bitter gourd by a tannin degrading enzyme or a cellulolytic enzyme in a part of a raw material, a chocolate having a peculiar bitter flavor can be obtained even if not using a cacao component in the raw material, and can be deliciously eaten. The bitter gourd expected with health effect can be deliciously eaten.