Coconut milk is the main ingredient that makes products with high amounts of calories. Therefore we need to reduce the amount of coconut milk that will be used in a formula by another component selection to replace a portion of the coconut milk. But in the same time, should not result in differences from the original. From the study, we were chosen low fat milk to replace a coconut milk due to physical characteristics of white liquid with similar to the coconut milk and lower calories than coconut milk. The Coconut milk has calories 97.2 kcal Per 100 ml, while low fat milk has calories 45 kcal Per 100 ml. Moreover, we have applied the coconut sugar and pandanus juice use in the formula to reduce calories In the order to reduce the ratio of coconut milk and also enhances the flavor of products.