PURPOSE: To obtain the subject powder, excellent in flavor and rich in calcium without malodor by removing gills of horsehair crabs and finely pulverizing all the other parts.

CONSTITUTION: An adequate number of horsehair crabs with the respective whole bodies are boiled in fresh water and impurities sticking to the crabs are removed while performing water washing operation to dip the crabs in ionic water. The carapaces are then removed to remove the grills and the flesh is rewashed with water, redipped in ionic water, drained, dried, then charged into a crusher, crushed, charged into a pulverizer, passed through a mesh 0.3mm of a screen an adequate number of times and pulverized to afford the objective powder.