Fat blends for manufacture of trans isomer-free emulsified fats are prepared by blending of 20–30% of structured fat with vegetable oil. Structured fats on the base of trisaturated triglycerides are produced by basic or enzymatic catalyzed transesterification of fully hydrogenated coconut oil with fully hydrogenated palmstearine or low erucic rapeseed oil. Physical properties of transesterificated structured fats produced by enzymatic reaction using immobilized sn-1,3 specific lipase Lipozyme TL IM or by randomization are similar. The replacement of palmitic acid with stearic acid without any changes in the ratio between medium chain FA and long chain FA was observed too. Fat blends contain mixture of β` and β crystals, the replacement of palmitic acid with stearic acid in structured fat does not influence neither crystalline modification nor SFC profiles but it has a significant effect on fat blend consistency.