Disclosed is a hair conditioning composition comprising: (a) a cationic surfactant; (b) a high melting point fatty compound; and (c) an aqueous carrier; wherein the cationic surfactant, the high melting point fatty compound, and the aqueous carrier form a gel matrix; wherein the composition has from about 90% to about 100% of a conversion rate of the high melting point fatty compound to the gel matrix; and wherein the composition has a yield point of about 33 Pa or more. Also disclosed is a method of manufacturing of hair conditioning composition. The compositions of the present invention, and the compositions made by the method of the present invention, provide improved conditioning benefits, especially, improved wet conditioning benefits after rinsing and improved dry conditioning, while maintaining wet conditioning benefit before rinsing.