PURPOSE: To provide salted squid gut having low salt and sugar contents, preservable over a long period, having suppressed fishy smell of raw squid, superior in all properties including taste to conventional salted squid gut and prepared by discarding the fixed idea that fresh raw squid is indispensable for the preparation of salted squid gut.

CONSTITUTION: A salted squid gut is prepared by pretreating a raw squid body with alcohol-containing liquor, ethanol and salt and lightly broiling the body over a strong fire. The fishy smell of raw squid can be suppressed by the synergistic effect of the sterilization, denaturation of the meat quality and a seasoning liquid acidified to pH5.00-3.00 (to an extent not to give an acid taste to the palate).