PURPOSE: To obtain the subject product providing stock of elegant flavor free from bitterness, omitting labor of removing head and internal organs by freezing raw sardines, eliminating their heads and internal organs and then subjecting the sardines to processing of dried small sardine.

CONSTITUTION: First, raw sardines are frozen, heads and internal organs are made readily separable from the fishes and the heads and the internal organs are removed from the frozen sardines. Then the sardines are boiled and dried to give the objective product. The heads and the internal organs are preferably eliminated by a machine for saving labor and time.