PURPOSE: To newly open up demand of meat and promote effective utilization of visceral meat, etc., by boiling or steaming a lump of meat, drying or smoking the lump of meat to form a hardened material of the meat and shaving the hardened material to form flakes of the meat.

CONSTITUTION: A lump of meat is boiled or steamed and dried or smoked to form a hardened material of the meat, which is then shaved to form flakes of the meat. As a result, unconventional new processed meat can be produced to open up new demand of meat. Furthermore, even visceral meat, etc., can be effectively utilized.