The present invention provides a food and drink, an oral composition, or a fragrance composition that imparts a refreshing refreshing feeling obtained by using menthol, which can enhance the refreshing feeling without increasing the content of menthol and improve the duration of the refreshing feeling Furthermore, it is a cooling agent composition which is excellent in workability when blended in products such as chewing gum. The powdered cooling agent composition is powdered by contacting a mixture containing a cooling sensation substance and a stabilizer with a low-temperature airflow in an atomized state, and the cooling sensation substance contains menthol and menthol selected from 3-hydroxybutyrate ester, menthyl lactate, menthyl glutarate, 3‑L‑menthoxypropane‑1,2‑diol, menthyl acetate, isopulegol, N‑{(ethoxycarbonyl)methyl}‑para Menthol analogues of one or more of menthane-3-carboxamide and menthone 1,2-glycerol acetal.