government owned, contractor operated milk plants are using coconut fat in the production of recombined filled milk at military bases abroad. consumer concerns regarding elevation of serum cholesterol by saturated fats has resulted in studies to replace coconut fat with less saturated vegetable fats. this research was conducted to formulate a filled milk product utilizing combinations of fats and emulsifier/stabilizers that would possess characteristics equal to the coconut oil based product. effect of emulsifying/stabilizing agents and vegetable fats on off-flavors/odors, mouthfeel, milk flavor and acceptability was investigated. preliminary studies with combinations of eight partially hydrogenated fats and four emulsifier/stabilizers demonstrated that the sensory characteristics of filled milk were affected by the type of fat and emulsifying/stabilizing agents used. the formulations which preformed the best were canola/d22b, canola/mono-and diglycerides, sunflower hb95/d22a and cottonseed/d22c. these formulations and a 50:50 blend of canola/d22b and hb95/d22a were further tested for their effects on physical, chemical and sensory characteristics of filled milks during refrigerated storage. all formulations were stable to lipid oxidation. there were no significant differences in overall acceptability due to the small size of the expert milk panel