PURPOSE: To obtain the subject product capable of provide a defrost food having a wet, soft and excellent mouth feeling even when heated and defrosted using an electronic oven by adding a specified amount of water to the surface of a baked wheat flour food, impregnating the food with water and subsequently freezing it.

CONSTITUTION: To the surface of a baked wheat flour food such as a pan cake or doughnut, water in an amount of 5-50wt.% or an aqueous solution of a sugar or a sugar alcohol in an amount of 3-50wt.% is added so as to impregnate the food therewith. The above-impregnated food is frozen, thus obtaining the objective product. The sugar, etc., is preferably uniformly added over the whole surface of the baked food. As the sugar or the sugar alcohol, e.g. sucrose or glucose is used and the concentration of its aqueous solution is preferably within a range of Brix 10-60°.