Mix the cottonseed oil, the anti-oxidant (butylated hydroxyanisole), "Arlacel" and "Tween," heating to 65'C so that all are melted together. Dissolve the lactose and sodium benzoate in water and heat to 67-70'C. Add the water phase to the oil phase with thorough agitation. Allow the emulsion to cool and then add the flavor and color, mixing well. Mix in the sulfisoxazole to obtain a uniform dispersion, and homogenize.