Résumé : The cocoa bean shell (CBS), a by-product of the cocoa industry, has been reported to be rich in fiber and polyphenols, which could contribute to reducing the metabolism of sugars and glucose adsorption. The production of CBS-based biscuits in which sucrose is replaced with tagatose (a low-glycemic sugar with prebiotic properties), benefiting diabetic consumers, is proposed. Six prototype biscuits were produced using sucrose, tagatose, and CBS powder at 0%, 10%, and 20% as a wheat flour replacement. Biscuits were studied in terms of fiber content, and those with 10% and 20% CBS showed to contain 5.66% and 8.70–8.71% of total dietary fiber, respectively. Moreover, the physicochemical and structural properties of the biscuits were studied to evaluate their differences due to the use of sucrose and tagatose combined with CBS. Significant effects mainly caused by the reducing nature and lower solubility of tagatose with respect to sugar, and the water retention capacities of CBS were observed. Finally, the biscuits were evaluated by performing a consumer acceptance evaluation, and their perceptible sensorial differences were studied by performing a Napping® sensory characterization. CBS-based biscuits represent an interesting possibility for cocoa by-product revalorization, although an optimized recipe is recommended, especially when employing tagatose.