A bean curd skin having improved flavor and texture is provided by allowing the flavor and texture of the bean curd skin to be modified. An liquid bean extract including as a principal component a germinated bean extract derived from a germination-treated bean as a raw material is heated to obtain the bean curd skin. It is preferred that the germination-treated bean be germinated to an extent where the bitterness of the bean curd skin is reduced, and where the germination percentage of the germination-treated bean is 10% to 100%. The weight ratio of .gamma.-aminobutyric acid to isoflavone in the liquid bean extract is more preferably in the range of 10 to 100 and 250 to 100. It is also preferred that the liquid bean extract further contains a common bean extract that is derived from a germination-untreated bean not subjected to germination treatment as a raw material.