To obtain a food simply edible without taking labor and time, having a deliciousness of exquisitely matched butter fragrance and salty taste with fragrance and sweetness of layer and a wide nutritional value by integrating butter with layer boiled down in soy and subdividing the integrated food.

Space 2 is formed in butter 1 and a layer food boiled down in soy is put in the space 2 to integrate the butter with the laver boiled down in soy. The integrated food is subdivided into a size of certain degree, for example, one subdivision in a size of about one meal.