PURPOSE: A method of processing a dry cuttle fish is provided to maintain a taste of a cuttle fish characteristic and preserve a bioactive function by not removing a skin of the cuttle fish.CONSTITUTION: A method of processing a dry cuttle fish comprises the following steps: a dried cuttle fish with an air-drying aging passes a gearing roller in which a size is identical and a rotating speed is different and extends a expanded dried cuttle fish is steamed with a hot steam more than 100°C for 5-15 minutes a steamed cuttle fish is dried with 15-25% of a moisture content a dried cuttle fish passes in a interlocking gearing roller and a part texture rupture is formed in a lateral or a length and a cuttle fish with forming multiple part texture ruptures is vacuum-packed in a state which maintains to 15-25% of a moisture content.COPYRIGHT KIPO 2013본 발명은 오징어 가공방법에 관한 것으로 구체적으로는 완전숙성된 마른오징어를 속도가 상이한 맞물림 로울러로 가압회전시키므로서 마른오징어를 확장시키는 1단계 처리와 확장된 마른오징어를 고압증기로 일정시간 증숙시키는 2단계 처리와 증숙된 오징어를 건조시키는 3단계 처리와 건조된 오징어를 치합맞물림로울러를 통과시켜 횡 또는 횡 및 종으로 부분결파단을 형성시킨 건오징어 가공방법에 관한 것이다.