Coconut flour is a by – product prepared from coconut residue obtained after the extraction of coconut milk. Utilization of food by – products and wastes receive more attention in the food industry. Coconut flour is believed as a "functional food" because it provides many health benefits beyond its nutritional content. Hence a study has been undertaken to develop standardized procedure for the extraction of coconut flour from fresh coconuts and to analyze the nutritional composition of coconut flour. Nutritional composition of standardized coconut flour was determined by conducting proximate chemical analysis using standard methods (IS 7874, IS 1656 and Physio chemical method). The physical characteristics of coconut flour were observed for colour, odour, taste, particle size and high water absorption capacity. The physical characteristics of coconut flour were found as off-white colour, nutty odour, bland taste, fine to medium particle size with high water absorption capacity. Proximate composition of coconut flour revealed that 32.13 per cent of carbohydrates, 3.88 per cent of protein, 25.41 per cent of fibre, 33.56 per cent of fat content and 411.3 kcal content per 100 grams.
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