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Defatted coconut kernel is the major by-product of the dry method of virgin coconut oil (VCO) processing which includes high fiber content. It is ground into a fine powder, has a high potential to use as a composite matrix for baked food items with wheat flour. The aim of this research is to compare nutritional characteristics of defatted coconut flour incorporated biscuits (CF), desiccated coconut incorporated commercial biscuits (DC) and wheat flour-based commercial biscuits (WF) using white bread (WB) as a reference. Proximate composition (moisture, ash, crude fat, crude protein, crude fiber and carbohydrate), Hydrolysis Index (HI) and Predicted Glycemic Index (PGI) of samples were performed through standard in-vitro analysis methods. Results of the proximate analysis revealed that moisture (36.67±0.16 %) and protein (13.35±1.17 %) content of bread were significantly (p<0.05) higher while fat, fiber and ash content of CF incorporated biscuits were significantly (p<0.05) higher with the values of 26.67±1.87 %, 3.53±0.10 % and 4.70±2.61 % respectively. Free sugar glucose content (FSG) of WF was observed the highest significant (p<0.05) value of 5.88±1.03 % while the highest amount of rapidly available glucose (RAG) (81.45±5.27 %), slowly available glucose (SAG) (59.81±7.58 %), total glucose (TG) (99.16±5.56 %) were observed in reference food of bread. The PGI of three biscuit types belonging to the medium glycemic food with the values of 60.84, 64.53 and 62.90 respectively for CF, DC and WF treatments.

The coconut kernel residues are underutilized by products in coconut milk and coconut oil industries. The residue from coconut milk (MR) and virgin coconut milk (VOR) can be used effectively for human consumption. Therefore, studying its nutritional effects on serum lipid profile is very important to promote for human consumption.The objective of this study was to determine the nutritional effect of VOR and MR incorporated diets on serum lipid profile of rats. The experimental diet was prepared by incorporating 10 % or 20 % VOR or 10 % or 20% MR. The control diet did not include VOR or MR. The blood samples were drawn at base level and thereafter at 30 days intervals. The initial concentrations were compared with the concentrations at each days using unpaired t test for testing significant differences (p=0.05).The increase of serum TC concentration of rats fed with 10 and 20 % MR and 20 % VOR was19 %, 17 % and 16 % respectively while the increase shown by control group and 10 % VOR group was 20 % and 22 % respectively at 120 days although there is no significant change. Significant increase in serum HDL-C was shown by rats fed with 20 % VOR in 30 days. Triacylglyceride, TAG, concentrations of rats fed with 20 % VOR significantly decreased significantly by 22 % in 120 days while the control group increased significantly by 31 %. However, 10 % VOR and 20 % MR fed group showed insignificant decrease in serum TAG. This study reveals that VOR and MR can potentially decrease the serum level of TC and TAGs in human.