The continued expansion of the low-fat market, coupled with extensive dietary guidelines given to consumers, has not yet appeared to have had the desired effect. Evidence suggests that the majority of U.K. consumers are still not prepared to sacrifice the taste and quality of a food for any perceived health benefits. This is particularly evident in the low-fat hard cheese market, which has not reached the same level of consumption as other diary based products. The key would appear to be in gaining an optimum balance between health and taste, yet the latter is often compromised by manufacturers who are under constant pressure to further reduce the fat levels of their products. A potential solution may be the development and inclusion of fat substitutes, as investigated in this study. Research consisted of two main elements. Firstly, lower fat cheese incorporating a fat substitute was developed and compared with other products currently on the market using sensory analysis. A questionnaire was then utilized to further assess the degree of consumer acceptance of this trend. Substitute use would appear to have potential in permitting a further reduction in fat levels, while retaining a measure of quality — an essential element if longer term dietary guidelines are to be achieved.