The present invention includes the steps of preparing a raw material kept by mixing vegetable oil with a fatty acid or fatty acid derivative; Step of enzymatic transesterification the material held; Removing the fatty acids or fatty acid derivatives from which maintain the enzymatic transesterification reaction; Relates to a method of manufacturing a POS high content holding made to maintain the said fatty acids or fatty acid derivatives is removed in the step of removing the crystallized fraction by solvent fractionation or dry fractionation, by this increasing the POS ratio while whether replacing traditional cocoa butter through the physical properties as well as to give room resistance improvement effect, and chocolate, it is possible to increase the commercial value, it is possible to increase the value of the natural cocoa butter was recognized in a lower, used for charging creams showing a smooth mouthfeel as possible at the same time nutritional the value can develop a better fat composition. Enzymatic transesterification, chocolate, cocoa butter, POS