PURPOSE: To prepare the titled composition useful as a raw material for the processing of various foods, by mixing oil or fat with the raw material of dried food, starch, and an emulsifier, optionally adding sugars and milk powder to the mixture, mixing the composition under heating, and grinding, homogenizing, cooling and solidifying the mixture.

CONSTITUTION: An oil or fat is added with a raw material of dried food (e.g. dried cheese, yoghurt, meat, ham, egg, fruit, fish meat, laver sheet, etc.), starch and an emulsifier (e.g. lecithin), and if necessary with sugars and/or milk powder (e.g. defatted milk powder), and mixed under heating. The mixture is ground with a roller, pulverized and/or kneaded with an ultrafine pulverizer and/or a kneader to effect the ultrafine pulverization and homogenization, and cooled and solidified to obtain the titled composition. The composition can be utilized in a wide range as a raw material for the processing of cake, tidbit, daily dish, seasoning, oil and fat, and other composite foods.