PURPOSE: To prepare a spread having improved flavor and sense of eating, by mixing a processed fish, shellfish or vegetable with a moisture content adjusted to 45W70% with butter or margarine.

CONSTITUTION: A raw material, e.g. a roasted fish, slight salted cod roe, pickled UME, or FUKUJIN ZUKE (sliced vegetables pickled in soy sauce), is dehydrated to a moisture content of 45W70%, and finely cut. 30W70% resultant finely cut raw material is then mixed with butter or margarine and kneaded to afford a product. The raw material is preferably processed by the traditional processing method, e.g. the salting , roasting, smoking or pickling in vinegar.