The present invention addresses the problem of providing a
flavor-imparting agent which increases the amount of lactones produced by oxidation and provides a sweet
aroma and / or a milky
aroma. Specifically, the present invention provides a method for manufacturing a
flavor-imparting agent comprising 5
mass ppm or more of lactones with a
carbon number of 6-14, the method comprising: an oxidation / heating step in which an oil / fat is subjected to an oxidation and heating at 140°C or more to produce lactones with a
carbon number of 6-14; and, following the aforementioned step, a heating step in which the oil / fat that underwent the oxidation and heating step is heat processed at 140°C. With respect to the conditions of the heating step, the amount of
oxygen supplied is less than the amount of
oxygen supplied in the oxidation / heating step. 4-100
mass% of the constituent fatty acids of the oil / fat is straight-chain saturated fatty acids with a
carbon number of 6-14. The lactones are γ-lactones and / or δ-lactones.