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Dwelling with high cost occurrence in preparing macarons, people slowly find an alternative ingredients for preparing macarons especially industry players. Thus, this study aims to develop choices of ground nuts that are suitable for replacement of almond grounds that usually used in preparing macarons. Start with trying few types of nuts easily accessible and cost efficiency, then alteration of the recipe accordingly in order to get macarons that fulfilled the original characteristics of macarons. Acceptance evaluation is done on random people. More than 95% of respondents rate the products as palatable and extremely liked. Thus, the alternative ground nuts used helps industry players in cost efficiency.