To provide a water in oil type emulsified oils and fats composition satisfying physical properties required as a margarine such as hardness, plasticity, etc. upon reducing saturated fatty acids and also the amount of trans acids.

This water in oil type emulsified oils and fats composition containing ≤3 wt.% content of trans acids, 84-40 wt.% oils and fats and 14.5 to 40 wt.% water content based on the total of the composition is provided with that the oils and fats contain 6 to 16 wt.% cacao butter and/or 0.5 to 5 wt.% wax, and also 12 to 25 wt.% at least 1 kind selected from a group consisting of an unprocessed palm oil, shea butter and palm stearin, based on the total of the oils and fats, and also in the constituting fatty acids of the oils and fats, saturated fatty acid residues are 30 to 10 wt.% and also unsaturated fatty acid residues are 70 to 90 wt.%.

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