PURPOSE: To prepare a raw material of cocoa having excellent taste and flavor, by pressing cocoa beans with shell to obtain cake of cocoa, deep-freezing the cake with liquid nitrogen, and pulverizing the frozen cake.

CONSTITUTION: Cocoa beans with shell are roasted, sprayed with an alcohol or a protein-conditioning solution, aged at 20W80°C to effect the removal of harshness, and pressed by a conventional oil-press to obtain cocoa press cake. The cake is frozen instantaneously by dipping in liquid nitrogen, and pulverized in a low- temperature gas atmosphere such as nitrogen gas of ≤-50°C or carbon dioxide gas of ≤-30°C. The aging and the removal of harshness may be carreid out after the low-temperature poulverization.