To provide a frozen dessert processing apparatus, facilitating adjustment of the temperature of a plate, easily mixing frozen dessert with fruits, preventing frozen dessert from sticking to the plate, and enabling easy cleaning of the plate, and to provide a method for producing new processed frozen dessert that uses the frozen dessert processing apparatus.

This frozen dessert processing apparatus 100 is provided with: a metallic plate 5 to place frozen dessert; a tube-like heat exchanger 4 which is arranged on the reverse of a plate, and performs heat exchange between a refrigerant to be circulated in the inside and a plate; a compressor 1 which compresses the refrigerant; a radiator 2 which emits heat from the refrigerant; a decompressor 3 which reduces pressure of the refrigerant; a refrigeration circuit in which the compressor, the radiator, the decompressor and the heat exchanger are sequentially connected to each other and which circulates the refrigerant to flow; a heating circuit in which the compressor and the heat exchanger are connected each other, without having to go through the radiator and the decompressor, and which circulates the refrigerant to flow; and a switching valve 6 which switches from the freezing circuit to the heating circuit.