Herein described is a high protein, low carbohydrate nougat having at least one sugar substitute, protein material and at least one flavoring. The sugar substitute comprises between about 19% to about 46% of the nougat by weight, the protein material comprises between about 25% to about 38% of the nougat by weight, and the flavoring comprises between about 7% to about 37% of the nougat by weight.