Cocoa butter equivalents (CBE) are vegetable fats based on the same fatty acids and the same type of triglyceride, as CB. This leads to them to having also very similar physical properties and to being compatible with CB in all proportions without any significant effect on the behaviour of the chocolate.

In both CB and CBE the fatty acids are palmitic (16:0), stearic (18:0) and oleic (18:1) and the triglycerides are symmetrical 2-oleo disaturated (SOS) Their SMP is about 35C and the IV about 34-40. The main of CBE is in genuine chocolate to replace expensive CB, but in the EU the maximum permitted level is 5% and in the USA they are not permitted at any level in chocolate. Chocolate-type products containing more CBE than legally permitted, are called super coatings. In spite of their similarity to CB, CBE can be detected in chocolate by their triglyceride ratios which are appreciably different from those in CB.