Abstract: The present invention is directed to solid matrix nutritionals designed for the person with diabetes. The carbohydrate system of this invention utilizes a source of fructose in combination with at least one nonabsorbent carbohydrate to achieve the same effect of prior art complex multi-component carbohydrate systems. This carbohydrate system has the added benefits of tasting good and can be incorporated into solid matrix nutritionals. The solid matrix nutritionals may also include a source of dietary fiber and a source of indigestible oligosaccharides. The solid matrix nutritionals may be administered to a diabetic in the form of cereal, bread, cookies, muffins, bagels, biscuits, crackers and bars. Particularly, the present invention is directed to a nutritional bar designed for the person with diabetes which incorporates the carbohydrate system.