PURPOSE: To obtain roasted and cooked KUSAYA (a horse mackerel dipped in salt water and dried in the sun, which has a very characteristic odor) keeping propoer softness and a taste of KUSAYA of its own for a long time, not requiring roasting when it is used for food, by washing fish meat parts obtained by cutting a fish into three parts with water, immersing them in stock of KUSAYA for immersing fish body, drying them, cutting them into thin slices.

CONSTITUTION: A fish body is cut into three parts to give fish meat parts, which are imersed in stock of KUSAYA for immersing fish body usually for 20W30hr. The fish meat after immersion is dried by mechanical drying or drying in the sun to give dried KUSAYA having about 50wt% water content, which is sliced by a cutter such as slicer, etc. into thin slices of about 5mmW1cm width. The thin slices are then roasted in hot atmosphere in an oven at 200W300°C so that the whole faces are uniformly roasted, and they are cooled gradually. Consequently, they are seasoned, to give a mild and easily edible product of KUSAYA which has been roasted and cooked.