To provide minced and heated fish meat material having a texture like meat
of livestock, and foods utilizing the material. Fish meat, preferably
fish meat wherein the decomposition of trimethylamine N-oxide is
inhibited and the denaturation of protein is reduced, is chopped while
keeping a frozen state, is heated until denaturation and coagulation of
protein while keeping a frozen state and followed by seasoning.
Alternatively, the seasoning is carried out simultaneously with the
heating. According to the procedure, minced and heated fish meat material
having a texture like meat of livestock, can be obtained. The material
can be provided as it is, or can be provided as an ingredient of food
produced from minced meat of livestock.