The research was conducted to determine with the title “Effect of Different Levels of Tapioca (Manihot esculenta) as a Fat Replacer in low Fat Probiotic Ice Cream” to develop suitable technology for the preparation of fat replacer in low fat probiotic ice cream, to access the feasibility of using four levels (5, 10, 15 and 20%) of tapioca (Manihot esculenta) with 1, 2 and 3% of L. Casei. Total 12 treatment combination was used in this study as T1L1(5% Tapioca + 1% L. Casei), T1L2(5% Tapioca + 2%L. Casei), T1L3(5% Tapioca + 3% L. Casei), T2L1(10% Tapioca + 1% L. Casei), T2L2(10% Tapioca + 2% L. Casei), T2L3(10% Tapioca + 3% L. Casei), T3L1(15% Tapioca + 1% L. Casei), T3L2(15% Tapioca + 2% L. Casei), T3L3(15% Tapioca + 3% L. Casei), T4L1(20% Tapioca + 1% L. Casei), T4L2(20% Tapioca + 2% L. Casei) and T4L3(20% Tapioca + 3% L. Casei) and all were replicated 4 times. The highest average value of colour and appearance score was obtained in the treatment T1L3 5% Tapioca + 3% L. casei (8.72). The highest average value of body and texture score was obtained in the treatment T1L3 5% Tapioca + 3% L. casei (8.04). The highest average value of flavor and taste score was obtained in the treatment T1L3 5% Tapioca + 3% L. casei (8.00). The highest average value of overall acceptability score content was obtained in the treatment T1L3 5% Tapioca + 3% L. casei (8.12). the highest average value of melting score was obtained in the treatment T4L3 20% Tapioca + 3% L. casei (8.52). the highest average value of over run was obtained in the treatment T1L1 5% Tapioca + 1% L. casei (71.80).