Abstract: Provided is a skimmed milk powder substitute which comprises an intimate mixture of protein and a non-fermentable sweetening and/or bulking agent. The powder includes 0-40 weight parts of lactose and 0-10 weight parts of fat per 100 weight parts of protein. The powder is prepared by forming an aqueous solution or dispersion of the components including protein and the sweetening/bulking agent followed by drying, e.g. by spray drying. The skimmed milk powder substitute is useful as an ingredient in the manufacture of food, in particular chocolate.