To provide the product containing low protein, and low salt and having high energy suitable for a person requiring the intake restriction of protein and common salt, especially a kidney disease patient, by turning the protein, the common salt and moisture to a specified ratio.

This flour product contains the protein of 3.0-6.0 (weight)%, the common salt of less than 0.5% and the moisture of less than 25%. Further, by turning lipid to be less than 35% and carbohydrates to 45-75%, the calorific value is turned to 300-550 kcal/100 g. Also, the product is manufactured by mixing flour for bread and starch so as to turn a protein content to 5.0-8.0% in powder 100 g, turning a common salt adding amount to the power to 0.1-0.5% of the power, adding sugar in 10-20% of the power or unsalted butter or grease in 20-50% of the power or both and turning a moisture adding amount to be less than 20-35% to the powder.