PURPOSE: To prepare a processed eel easily chewable even cooled state by directly contacting the skin face of an eel with a hot heat source and applying baked mark in the form of spots, etc., thereby cutting the skin of the eel into small pieces by baking.

CONSTITUTION: The surface of the skin B, B' of an eel is directly contacted with a hot heat source to apply baked marks C to the skin in the form of spots, stripes and grid until the skin B, B' of the eel is cut into small pieces by baking. A processed eel having excellent chewability can be prepared by this process.