PURPOSE: To improve the flavor and prevent the breaking of a product cake, by covering one or both sides of a biscuit sheet containing a fat or oil with a seaweed, particularly laver.

CONSTITUTION: A dough consisting of wheat flour, fresh cream, sugar, egg white, butter or perfume, is filled in a mold in a thin layer, and baked at about 170°C to prepare a biscuit sheet. On the other hand, a laver sheet is cut to a square of adequate size, sprayed with soy sauce lightly, toasted and dried lightly to prepare a sheet. The resultant dried laver sheet coated with an adhesive mass of molasses liqhtly is then applied to and integrated with one or both sides of the biscuit sheet. The resultant biscuit sheet will not be easily broken, and the aimed cake having a flavor of the seaweed, e.g. laver, added thereto is obtained.