A composition comprising novel coated bulking agent particles for reduction of calories in fat-based food products comprising sugar. A coated bulking agent particle comprising from 2 wt % to 70 wt % bulking agent and from 30 wt % to 98 wt % coating composition comprising sugar and surface active agent; wherein the ratio of sugar to surface active agent in the composition is from 2000:1 to 4:1 and from 50 wt % to 100 wt % of the sugar is in crystalline form; wherein the bulking agent is coated with the coating composition, and, wherein the bulking agent is selected from the group consisting of exhausted cocoa powder, washed coffee powder, washed tea powder, cocoa-shell, wheat bran, corn bran, corn-cob fibre, rice bran, bamboo fibre, coconut fibre, potato fibre, apple fibre, and mixtures thereof; an agglomerated coated bulking agent particle; a process of preparing the particles and a fat-based confection N composition comprising the coated bulking agent particles.