I feel that hazelnut oil is the closest approximation to the flavor of sesame oil. As someone already mentioned, Argan oil &/or pumpkinseed oil might be a good substitute. If you're looking to make something with tahini, try raw cashew butter instead, then season to taste.
I think squash/pumpkin seed oil is the closest in flavor that I've tried. It won't taste exactly the same, but I think it would add a similar dimension of flavor in many dishes. Stony Brook sells a roasted pumpkin seed oil that they specifically mention has a sesame-like flavor; I have one of their other squash seed oils (I forget which one): http://www.wholeheartedfoods.com/pumpkinseed-oil-shop.htm
I doubt you'll find a fully equivalent substitute, the way one can for other ingredients one needs to replace...like a fat or a sugar.
If in Asian dishes, where it is added in small amounts just before serving for a finishing umami touch, I would not replace it. However, if there is a felt need for more flavor, I would use more of the other flavoring ingredients and/or a touch more of the oil/animal fat used in preparation.
If in a European or American dish, I would substitute a high quality cold pressed oil with a warm or nutty base...almond, walnut, argan, pumpkin seed...experiment and see which you like best.
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If in Asian dishes, where it is added in small amounts just before serving for a finishing umami touch, I would not replace it. However, if there is a felt need for more flavor, I would use more of the other flavoring ingredients and/or a touch more of the oil/animal fat used in preparation.
If in a European or American dish, I would substitute a high quality cold pressed oil with a warm or nutty base...almond, walnut, argan, pumpkin seed...experiment and see which you like best.