The present invention relates to a process for preparing hard butter having high SOS content by mixing oil for preparing butter with fatty acid or fatty acid ester, adding 1,3 regio-specific enzymes to the obtained mixture to carry out interesterification, distilling the obtained reactants to remove fatty acid, ethyl ester, and monoglyceride and diglyceride formed after the reaction and fractionally extracting the obtained reactants to separate a solid phase, and to cocoa butter equivalents prepared by the hard butter and a process for preparing the same in which the cocoa butter equivalents can replace existing import cocoa butter equivalents with 1:1 because of its equivalent chemical properties, and have no difference in taste and properties with natural cocoa butter and also have lower trans fatty acid. Hard butter according to the present invention can make desired triglyceride structure in oil based on the reaction conditions and have a improved purity and yield in the whole process by recycling all of byproduct other than major product in the distillation and fractional distillation process and is eco-friendly matter by using the enzymatic interesterification reaction, and also cocoa butter equivalents made by the hard butter is characterized in replacing existing import cocoa butter equivalents with 1:1 because of its equivalent chemical composition and properties in the production of chocolate with no difference in taste.