To provide a food which is kept until the texture of a food covered with clothing material enters the mouth of a consumer and can enjoy a combination of different tastes.SOLUTION: A first layer 10 which is a sheet-like layer mainly composed of a solid ingredient as a food material, a first layer 10 which is a food material and which is laminated on the first layer 10 and has higher fluidity than the first layer 10 A second layer 20 which is a layer, and a garment 30 which is a food material, and at least two or more layers including the first layer 10 and the second layer 20 are alternately laminated when viewed from the winding axis A direction It forms a winding layer structure formed of a hammer, and the garment material 30 wraps the whole of the winding layer structure.BACKGROUND OF THE INVENTION【課題】衣材に覆われて構成される食品の食感が消費者の口に入るまで保たれ、かつ異なる味の組み合わせを楽しむことができる食品を提供する。【解決手段】食材であって固形具材を主材料とするシート状の層である第1層10と、食材であって第1層10に積層される、第1層10より流動性が高い層である第2層20と、食材である衣材30とを含み、第1層10及び第2層20を含む少なくとも2以上の層が巻軸A方向から見て交互に積層するように巻かれ形成される巻層構造体をなし、衣材30は、巻層構造体の全体を包む。【選択図】図1