Detergent particles obtained by a process comprising the step of dryneutralizing base particles comprising a water-soluble solid alkali inorganic substance (A) with a liquid acid precursor (B) of a non-soap anionic surfactant, wherein the base particles are obtained by a spray-drying method, and wherein the base particles contain the component (A) in an amount of equal to or greater than 4 times the amount equivalent for neutralizing the component (B) and have an average particle size of from 150 to 400 .mu.m; base particles having an average particle size of from 150 to 400 .mu.m, comprising 20 to 80% by weight of a water-soluble solid alkali inorganic substance; a process for preparing detergent particles comprising the steps of (a) preparing a slurry comprising a water-soluble solid alkali inorganic substance (A) in an amount equal to or greater than 4 times the amount equivalent for neutralizing a liquid acid precursor (B) of a non-soap anionic surfactant to be added in step (c); (b) spray-drying the slurry obtained in step (a) to give base particles; and (c) mixing the liquid acid precursor (B) with the base particles obtained in step (b) and dry-neutralizing the resulting mixture; and a detergent composition comprising the detergent particles as defined above. The detergent particles can be used for laundry detergents, dishwashing detergents and the like.