A pearl tapioca structure includes a starch material, a condiment material and a fish scale material. The starch material and the condiment material are mixed with a predetermined ratio to form a sticky material which is further mixed with the fish scale material to produce a predetermined form of grainy food material for adjusting flavors and texture of pearl tapiocas. Advantageously, the pearl tapiocas are successful in a competitive market with high market segmentation.一種魚鱗粉圓構造包含一澱粉材料、一調味材料及一魚鱗材料。該澱粉材料及該調味材料以一預定比例混合成一黏稠組合物體,再將該黏稠組合物體與該魚鱗材料進行均勻攪拌後,形成一混合黏稠組合物體,再將該混合黏稠組合物體製成複數個定型粒狀物體。本創作調整變化粉圓食材的風味及口感,以達成市場區隔性及提升市場競爭力之目的。3‧‧‧魚鱗材料10‧‧‧黏稠組合物體200‧‧‧定型粒狀物體