Conventional fat or oil foods in water-in-oil type emulsion form are fluid immediately after the preparation, but become very hard upon cooling. This necessitates preheating before the division of the foods, resulting in poor working efficiency and, even when the remaining portion is again cooled and stored, the deterioration in quality is unavoidable because the surface and the other portion have been melted. All the above problems have now been solved by filling a fat or oil food in fluid water-in-oil type emulsion form into a mold with a partitioning frame consisting of a plurality of partitioning plates provided therein, moving the filled food from a filling position to a discharging position, and extruding and discharging the food from the mold by means of an extruding die which has been partitioned into the same configuration as the partitioning frame and has grooves for entrance of the partitioning plates, thereby precutting the food.