A cocoa butter equivalent through enzymatic transesterification of Pentadesma butyracea butter with ethyl palmitate in an organic medium using immobilized lipase from Thermomyces lanuginosa was produced. The effects of several parameters such as initial ratio of ethyl palmitate - Triacylglycerols (TAGs) of P. butyracea, initial water activity of the enzyme preparation, solvent polarity and the enzyme loading were studied. The best result with regard to target TAGs was obtained in nonpolar solvents and low water activity. Thermograms of the products obtained by scanning differential calorimetry were similar to cocoa butter, but with minor differences, due particularly to the presence of trisaturated TAGs.