Abstract: A process for preparing coating particles for a fried food, which has a good taste and soft texture, by mixing raw materials including one of flour, starch, cereal powder, and seasoning, together with water, thereby forming a mixture in a slurry form, and then frying the mixture with the use of an edible oil contained in a frying apparatus, in which the process includes: pouring the mixture through a feeder onto a surface of an edible oil which is retained in a pouring portion away from a flowing portion of the frying apparatus, so as to admit a deep penetration of the mixture into the edible oil, thereby forming a prefried coating; and, frying the prefried coating at a secondary stage by an application thereto of a movement with a simultaneous agitation on the surface of the edible oil of the frying apparatus, thereby forming prefried coating particles.