Nypa fruticans recognized as a valuable resource in the coastal areas of the Philippines, but still, it is considered as underutilized fruit. As the consequence of a deficiency in knowledge regarding this fruit, the known products resulted in a low number. That is why the researchers tend to prove that it is feasible to create a unique filling for pastries and another possible usage. The study aims to produce new fillings for pandesal using Nypa fruticans (Nipa fruit). The researchers aims to determine the essential aspect of Pan De Sasa include the following terms: Product Description, Ingredients, Tools, and Equipment. Lastly, the acceptance of the sensory quality of the product will be assessed with the following criteria: Taste/Flavor, Texture/Mouth Feel, Appearance/Color, and Smell/Aroma. The study covers to utilize Convenient Sampling and Availability Sampling technique. The study has a design to contribute new knowledge to the possible usage of the underutilized Nypa Fruticans for pandesal as a filling, Mixed methods such as experimental, quantitative and descriptive research are applied. The ingredients of Pan de Sasa consist of Grated fruits of Nypa Fruticans, Evaporated Milk, Raw Sugar, Vanilla Extract, Salt, Water, Instant Dry Yeast, White Sugar, Vegetable Shortening and Bread Crumbs. After a series of trials, the Pan de Sasa had been produced. It takes a numerous process before arriving to the desired output. It includes the making of the sasa filling, mixing of the ingredients for dough, kneading, proofing, dividing, stuffing, and baking of the Pan de Sasa. Based on the data gathered by the researchers and the ratings given by the respondents, the overall acceptability of Pan de Sasa is extremely likely. Majority from the respondents, 72%, give a rating of I like extremely for the Taste/Flavor category, 22% for I like very much, and 6% for I like moderately. It indicates that the taste is extremely acceptable. The researchers recommend to further improve the product, and introduce it to the market and make it marketable and profitable. In dealing with product development, do a series of trials and errors until you arrive at your desire output. Critically check the measurement of each ingredient: small mistakes can cause changes to the overall product. For the grated Nypa Fruticans production, use advanced technologies as grating it manually may leave some residue. For further production, always secure a stock of Nypa fruticans, and choose young seeds as this has softer jelly-like endosperm. Practicing proper safety and sanitation is also crucial to ensure that the product is safe to consume. Examining the Pan De Sasa under a microbiological test is recommended for quality assurance of its safeness.