The object of the invention is to provide an efficient process for the full recovery of the Shell, Water and Meat of a fully matured coconut fruit. The introduction of several new apparatus, namely, Shuttle, Drilling Station, De-watering Station, Nut Splitting Station and De-Shelling Station will insure that a sanitary and hygienic manufacturing Process is accomplished. A summary of the process is as follows: a husked nut is loaded on the SHUTTLE and is conveyed to the DRILLING STATION where a single hole is drilled and is conveyed to the DE-WATERING STATION, where the water is fully drained and is conveyed to the NUT SPLITTING STATION, where the empty nut is cut into two, and finally conveyed to the DE-SHELLING STATION where the meat is separated from the shell. The whole process could be done manually, semi automatically or fully automated.