PURPOSE: To produce salted cuttlefish guts, readily edible, having extremely excellent flavor and taste and improved shelf stability free from characteristic smelting of fish of cuttlefish, by using NATTO (fermented soybeans) instead of cuttlefish liver.

CONSTITUTION: Ordinary NATTO or ground NATTO is blended with a seasoning solution prepared by blending salt with sorbitol, chemical seasoning, sweet SAKE (rice wine), etc., and stirred. Then the blend is mixed with thinly cut raw meat of cuttlefish, for example, 100pts.wt. meat of cuttlefish is mixed with 30-40pts.wt. NATTO and about 20pts.wt. seasoning solution, allowed to stand at normal temperature for 2-3 hours, fermented and the seasoning solution is permeated into the meat while suppressing fermentation in a refrigerator.