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One of the products of plantations in Indonesia is cashew. Cashew has a very high vitamin C content. However, this fruit is easily damaged and the price is relatively low, so it is necessary to innovate in processing this fruit, one of which is to be made into cashew ice cream. This study aims to determine the effect of the proportion of whipped cream and the proportion of emulsifiers / SP on vitamin C content, physical quality (overrun & melt speed) and the favorite value (hedonic) of cashew ice cream (Anacardium occidentale L). This study used a completely randomized design method (CRD) with double sample replications and two test replications. For panelists on hedonic testing using 20 semi-trained panelists. The results showed that the proportion of whipped cream and cashew with an emulsifier / SP proportion had a significant effect (p <0.05) on overrun, melting speed, vitamin C level. The proportion of whipped cream had a significant effect (p <0.05) on the hedonic test ( taste and aroma) but the proportion of emulsifier / SP has no significant effect and hedonic test which includes the color of the aroma and texture. The best treatment is the proportion of 200 g cashew, whipped cream 400 g and emulsifier / SP 15 g with HPP (cost of production) of Rp. 851.5 and the selling price of Rp. 1,200 with a 30% profit.