Cocoa Butter Substitute (CBS)

Cocoa butter equivalents (CBE) are vegetable fats based on the same fatty acids and the same type of triglyceride, as CB. This leads them to having very similar physical properties and to being compatible with CB in all proportions without any significant effect on the behavior of the chocolate.
Cocoa Butter Substitutes:
Often the ingredients used for cocoa butter substitutes undergo additional processing steps which raise the price. But with demand for cocoa butter on the rise and difficulty achieving high crop yields, the price of these alternatives will be more in line with productivity.
Cocoa Butter Substitute (CBS) privileges:
Palm oil or coconut oil based and normally contains lauric fatty acids.
Does not require tempering.
Lauric fat in the presence of enzymes like lipase (found in cocoa beans), under the right conditions (moisture, temperature), can react and produce a soapy off-note.
Not compatible with cocoa butter, although can be mixed in at a low percentage.