Dry cocoa solids are the components of cocoa beans remaining after cocoa butter, the fat component, is extracted from chocolate liquor, roasted cocoa beans that have been ground into a liquid state. Cocoa butter is 50% to 57% of the weight of cocoa beans and gives chocolate its characteristic melting properties. Cocoa powder is the powdered form of the solids sold as an end product.

Cocoa powder contains flavanol antioxidants, amounts of which are reduced if the cocoa is subjected to acid-reducing alkalization. Health benefits have been attributed to cocoa flavonoids.