To provide baking powder excellent in delayed action.

This baking powder features that a raw material for the baking powder is coated with a coating material. The coating material preferably is oil and fat, or a sucrose fatty acid ester. The oils and fats preferably are a monoglyceride. A coating film made of at least one of those substances has properties that it comes off when heated. In the case that those substances are used as a coating material, gas-evolving reaction is inhibited before being heated, and the coating film comes off by heating and the raw material for the baking powder contacts with water to progress the above reaction.