PURPOSE: To produce a pet food of dry type having a multi-layer structure, containing a large amount of fats and oils having high palatability to animals, stably blended with a modifying component having had difficulty in mixing.

CONSTITUTION: A porous core material which comprises protein and starch such as wheat, soybean, fish meal, etc., as main components, usually has about 2W20mm diameter and is dried to ≤about 10wt% water content is fed to a coater, fats and oils are adsorbed on the core material and a fat and oil middle layer coating the core material is formed. Then, a modifying component such as live mold agent, vitamin, enzyme, various kinds of flavors, etc., is attached as powder having ≤ preferably 400μ diameter to the surface of the fat and oil middle layer and further the outermost layer comprising a polysaccharide or fats and oils as a main component is set as the protecting layer of the modifying component.