PURPOSE: To obtain the title food product which includes soft tissues of bones and meat without damage to the original sardine shape by drying sardines whose heads and internal organs are removed with cool air, steaming them under high pressure, cooling them, treating them with powdery seasoning and drying them.

CONSTITUTION: Sardines whose heads and internal organs are removed is washed with water, (preferably the length of the sardines are about 10cm), dipped in a seasoning containing MIRIN (Japanese sweet SAKE for cooking), sugar, soysauce, sodium glutamate, spices and other alcoholic beverage, then the surface of the fishes is dried with cool air at 5 to 10°C for 1 to 2 hours. Then, they are steamed under elevated pressure, cooled down, coated with powdery seasoning or flavors, and additionally dried to give the subject food product.