Sugar is considered an inert ingredient in chocolate with regard to subtleties of flavour, contributing ‘‘only’’ to sweetness. A change of 1e2% in sugar content has a greateffect on costs and other economic factors, and at 5% change large flavour changes become apparent (Beckett, 1999). Fine crystalline sucrose is utilized at up to 50% in chocolate confectionery (Kru¨ger, 1999). Lactose, in milk solids, is present at lower levels in an amorphous form and in its glassy state holds a proportion of milk fat (Beckett, 2000), influencing chocolate flavour and flow properties. Lactose enhances the browning by participating in Maillard reactions