Ammonium sulfite caramel is prepared by subjecting carbohydrates to controlled heat treatment, with or without acid or alkali, in the presence of sulfite and ammonium compounds (sulfurous acid, potassium sulfite, potassium bisulfite, sodium sulfite, sodium bisulfite, ammonium hydroxide, ammonium carbonate, ammonium hydrogen carbonate, ammonium phosphate, ammonium sulfate, ammonium sulfite, and ammonium hydrogen sulfite).