蔗糖為小西餅的主要成分之一，但富含蔗糖的飲食已被證實與脂肪生成及肥胖有關係。赤藻糖醇是一種非齲蝕性、無升糖效應及低熱量的甜味劑，且對糖尿病患者是安全的。本研究以冰箱小西餅為試驗樣品，探討赤藻糖醇取代25%、50%、75%及100%蔗糖製作小西餅的可行性。結果顯示，當赤藻糖醇取代蔗糖量愈高，則小西餅之Hunter L值愈高，而其硬度則愈小。至於小西餅之水分含量、水活性、蛋白質、脂肪、灰分及尺寸則不具顯著差異，且赤藻糖醇在烤焙過程的穩定性良好。在描述分析方面，隨著赤藻糖醇取代蔗糖量愈高，小西餅之表面顏色、甜度及硬度等品質分別逐漸變淡、較不甜及較軟，且取代50%、75%及100%蔗糖所製作的小西餅具有清涼感，而所有樣品之潤溼度不具顯著差異。在喜好性品評方面，以100%蔗糖或以赤藻糖醇取代25%及50%蔗糖所製作的小西餅之表面顏色、甜度、硬度、風味及整體喜好性等感官品質受消費者的喜好程度達「有點喜歡」程度以上；而100%赤藻糖醇所製作的小西餅受消費者的喜好程度在「不喜歡也不討
厭」程度以下。整體而言，以赤藻糖醇取代部分蔗糖製作冰箱小西餅是可行的。

Sucrose is one of the principal ingredients of cookies. But a sucrose-rich diet is associated with lipogenesis and obesity. Erythritol is a noncariogenic, nonglycemic and low calorie sweetener that is safe for
diabetics. The study explored the feasibility of utilizing erythritol in icebox cookie making. Icebox cookies were prepared with 25%, 50%, 75% and 100% replacement of sucrose with erythritol, respectively, and evaluated for quality indices. The Hunter L value increased with the increased erythritol level, while the product texture showed a reverse effect. No difference was found in the moisture, water activity, protein, fat, ash, and dimensions of icebox cookies prepared with sucrose or erythritol. The erythritol content (dry basis) in icebox cookies before and after baking was not signifcantly different. In descriptive analysis, the surface color, sweetness, and hardness of icebox cookies became lighter, less sweet, and softer, respectively, as the erythritol level increased and the sucrose level decreased. The 50%, 75%, and 100% erythritol icebox cookies had a cooling sensation. The moistness of icebox cookies showed no difference among all samples. On a
seven-point hedonic test, the degree of surface color, sweetness, hardness, favor and overall liking of icebox cookies prepared with 0%, 25% and 50% replacement of sucrose with erythritol were moderately acceptable (5.1 to 5.6, 5 = like slightly). However, the lower liking degree of sensory qualities of 100% erythritol icebox cookies was observed. Overall, a partial replacement of sucrose with erythritol in icebox cookie making is feasible