PURPOSE: To prepare a frozen food having excellent taste and flavor, by freezing a fish meat immersed in a liquid for improving the water-retainability, cutting the frozen meat, mixing with a binder, forming the mixture and freezing the product after heating at a low temperature.

CONSTITUTION: A frozen raw meat of fish, e.g., frozen HOKI (Macruronus novaezelandiae), merluza or cod is thawed and immersed in a water-retainability improving liquid containing a mixture of a phosphate, saccharide, ascorbic acid, etc. The immersed meat is drained, frozen and cut preferably into pieces of about 10W15mm cube. There is no particular restriction in the size, which can be properly determined according to the kind of the product. The cut meat pieces are properly mixed with a binder (e.g., fish meat paste or soybean protein) and an additive and formed to a form having a prescribed size. The formed product is heated at a low temperature, fried in an oil optionally after coating, and frozen to obtain the objective food.