A cocoa butter substitute comprises sal fat obtained by extracting the fat from the seeds of Shorea robusta and then refining the resulting product. The cocoa butter substitute has a hydroxy value of not more than 16, a solid fat index of not less than 48 at 30 DEG C., a cooling time, at which the maximum point appears in the cooling curve, of not longer than 120 mins. and the maximum point temperature of not less than 17 DEG C.
