Method of transesterification of fats or analogue

A method of interesterification of fats and oils characterized in that the steps of the following 1) to 4) are repeated, and then all fatty acids and fatty esters in a reaction mixture are distilled off without performing the steps 3) and 4) in the final cycle thereof to obtain a remaining fat or oil:

• 1) a reaction substrate comprising a fat or oil (triglycerides), a fatty acid and a fatty ester and having an acid value of 8 to 30 is prepared;
• 2) the reaction substrate is subjected to enzymatic interesterification of fats and oils;
• 3) all or a part of fatty acids and fatty esters are distilled off a reaction mixture;
• and
• 4) fatty acids and fatty esters are added to the remaining fat or oil in the distillation to prepare the reaction substrate as described in the step 1).