Delayed reaction modified disodium dihydrogen diphosphate (SAPP), the preparation thereof and the use thereof as a leavening acid for the production of baked goods. The process for the preparation of the modified disodium dihydrogen diphosphate (SAPP), includes adding an aqueous solution containing at least one of sodium hydroxide and sodium carbonate to an aqueous phosphoric acid solution containing at least one compound of magnesium, calcium, potassium, aluminium the total amount of magnesium plus calcium plus potassium plus aluminium being at least 300 ppm, to obtain an aqueous solution product and dewatering the aqueous solution product at a temperature in the range of from 190 to 250° C. to obtain a modified disodium dihydrogen diphosphate product having an orthophosphate content, measured as P2O5, of