Still preferred are 3-(l-menthoxy)propane-1,2-diol and 3-(l-menthoxy)-2-methylpropane-1,2-diol. [0028] Of the compounds represented by formula (I) as component (B) the compound in which R1 is a methyl group, i.e., vanillin is preferred. [0029] The warming agent as component (C) includes, but is not limited to, [0030] (i) vanillyl alcohol, vanillyl alkyl or alkenyl ethers represented by formula (VI