Flavor

• Chocolate is a flavor like no other, but it comes in many versions, sweet, mild, earthy, bittersweet and even acidic. Cocoa is processed by two different methods, each of which creates a different flavor profile. Dutch-, or alkaline-processed, cocoa beans have been washed in a potassium solution to lower their acid content. Dutch-process beans bring a darker color and an earthier finish-taste to chocolate dishes. Natural-process cocoa has a lighter color and, because of higher acidity, a taste sometimes described as bitter.

Cost Considerations

• Baking cocoa ordinarily triumphs over baking chocolate in cost per chocolaty ounce. To calculate the exact cost of a home recipe, however, figure in the cost of the butter or oil you must add to cocoa to replicate the texture of baking chocolate. Dry cocoa contains between 78 and 90 percent cacao bean solids, with a fat content ranging from 1 to 10 percent, while baking chocolate is an emulsion of roughly 50 percent fat and 50 percent cacao solids, with some variation by brand.

Stability

• Higher fat content makes baking chocolate more sensitive to heat and cold than dry cocoa. In addition to the dangers of melting or the formation of gray streaks of temperature-caused "bloom," temperature sensitivity and fat content can make baking chocolate hard to use in recipes. Sometimes, when mixed with liquid, both sweet and unsweetened melted baking chocolates become and can remain grainy, as the fat and cacao solids separate. Less-fragile baking cocoa blends more evenly and smoothly with the milk, eggs and cream that become ice cream.

Fat Control

• Using dry cocoa lets you reduce the calories in ice cream, possibly making this calcium-rich treat a more frequent choice for your family menu. Lowering fat content can have a number of impacts on ice cream, especially on its creamy texture. Adding corn syrup can create a smoother mouthfeel, but at the cost of more sugar calories. Healthy oils can be substituted for saturated fats. Enhancing chocolate flavor with vanilla extract or powdered instant coffee produces a lower-fat ice cream with a rich taste. You may want to do some experimenting with favorite ice cream recipes to suit your family's tastes.

Best of Both

• In spite of cocoa's predominance in both commercial and home versions of ice cream, look for recipes that combine cocoa and solid chocolate for richness and depth of flavor. Even easier, use an ice-cream-parlor shortcut. Add melted chocolate, which will flake, to chilled cocoa-based ice cream, or stir in mini-chips just before serving. Chocolate-chocolate ice cream is sure to be a winner.