To provide a filling/topping material having thick and fresh taste and smooth texture, meltable in the palate, giving body feeling and having hygienic safety; and to provide a method for producing the filling/topping material.

The filling/topping material contains a filling base, an O/W-type emulsified oil-and-fat composition and an ingredient. The content of the oil-and-fat in the O/W-type emulsified oil-and-fat composition is 40-80 wt.% based on the total O/W-type emulsified oil-and-fat composition. The filling/topping material is usable for the preparation of doughnut and prepared food bun in addition to curry bun and a cooked bun having beef stew taste.