Abstract: Novel coated bulking agent particles for reduction of calories in fat-based food products comprising sugar. A coated bulking agent particle comprising from 2 wt % to 70 wt % bulking agent and from 30 wt % to 98 wt % coating composition comprising sugar and surface active agent; wherein the ratio of sugar to surface active agent in the composition is from 2000:1 to 4:1 and from 50 wt % to 100 wt % of the sugar is in crystalline form; wherein the bulking agent is coated with the coating composition; an agglomerated coated bulking agent particle; a process of preparing the particles and a fat-based confection composition comprising the coated bulking agent particles.