In this study, the quality characteristics were compared by substituting allulose with a ratio of 0-40% instead of sugar used in dacquoise. The specific gravity and pH of the dacquoise dough were not significantly different, regardless of the allulose content. The spreadability was the highest in the sample using only sugar and decreased as the allulose content increased. Moisture content did not show a significant difference, the baking loss was the highest in the sample using 100% sugar, and there was no significant difference in the samples replaced with allulose. As a result of measuring the chromaticity of dacquoise, the L value and b value decreased and the a value showed a significant difference between the samples as the amount of substitution of allulose increased. Hardness increased as the replacement amount of allulose increased, while gumminess and chewiness showed similar trends. As a result of the sensory evaluation, the overall acceptability for the substitute sample of 100% sugar and 10% allulose was the highest. The maximum substitution ratio of allulose for dacquoise is considered to be 10%.