Abstract: The invention relates to a process for the manufacture of an edible low-fat water-in-oil emulsion comprising an aqueous phase and at most 45 wt. % of a fat phase, wherein said fat phase comprises liquid oil and structuring fat, comprising the steps of: a. providing an aqueous phase comprising a gelling system; b. providing fat powder comprising structuring fat; c. forming the edible low-fat water-in-oil emulsion by mixing said aqueous phase, said fat powder and liquid oil; •wherein the aqueous phase comprising a gelling system at step c has a viscosity of at most 100 mPas at 5 degrees Celsius, •and wherein the liquid oil may be mixed at any of steps a, b or c, or when mixed in parts in any combination at steps a, b and c The invention further relates to an edible low-fat water-in-oil emulsion comprising •at most 45 wt. % of a fat phase, and •at most 25 wt.