The chocolate industry requires cocoa butter (CB) with specific melting and crystallization characteristics, while supply and price fluctuations have encouraged the development of alternative fats. Tengkawang oil (illipe butter) is a potential local raw material for cocoa butter equivalent (CBE) production. This study evaluated five tengkawang oil:coconut oil formulations (90:10, 85:15, 80:20, 75:25, and 70:30, % w/w) before and after chemical interesterification using 0.2% sodium methoxide at 110°C for 60 minutes, followed by catalyst inactivation, bleaching, and deodorization. The evaluated parameters included the CB-characteristic triacylglycerols (TAGs) POP, POS, and SOS; TAG groups; CBE index; slip melting point (SMP); and iodine value (IV). The primary selection criterion was the total POP+POS+SOS content relative to the CB reference (78.80%). The 90:10 formulation exhibited the highest post-interesterification POP+POS+SOS content, increasing from 74.25% to 77.67%, equivalent to 98.56% of the reference value. However, its CBE index decreased slightly from 67.9% to 67.8%, while SMP increased from 30.60°C to 30.95°C and IV increased from 29.4 to 30.1 g I₂/100 g fat, remaining below the CB reference range of 33–42 g I₂/100 g fat. Although the 90:10 formulation showed the closest similarity in the three principal CB-characteristic TAGs, this similarity did not extend to all physicochemical properties. Therefore, it represents a promising formulation for further CBE development, requiring replicated experiments and additional functional characterization for validation.
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