PROBLEM TO BE SOLVED: To provide a decomposition treated food material, which uses thoroughly bonito and/or a processed article thereof without deteriorating taste and contains all of an umami component, a flavor component and a nutrient component and a method for improving taste enhancing effect containing the decomposition treated food material in other drink and food.SOLUTION: There is provided a manufacturing method of a decomposition treated food material including a process for heat treating bonito and/or bonito processed article and a residue thereof by an extruder and a process for treating the discharged article by heat treatment and extrusion under addition of an enzyme. There is provided a manufacturing method, wherein preferable cylinder temperature of the extruder in the heat treatment is 100°C to 350°C. There is provided a manufacturing method, wherein the enzyme is at least one kind selected from protease, papain, glutaminase, peptidase, nuclease, 5'-deaminase, transglutaminase and lipase and the cylinder temperature of the extruder in a process for treatment by the extruder under the addition of the enzyme is 20 to 80°C.SELECTED DRAWING: None【課題】呈味性を損なうことなく、かつおやその加工品を丸ごと活用した、旨み成分、風味成分、栄養成分総てを含んだ風味食品素材及び前記分解処理食品素材を他の飲食品に含有させてなる食味向上効果の改善方法の提供。【解決手段】かつお及び/又はかつお加工品、それら残渣を押出機で加熱処理する工程と、前記加熱処理されて押し出された吐出物を、酵素添加の下、再度押出機で処理する工程とを含む分解処理食品素材の製造方法。好ましい温度は、前記加熱処理において、前記押出機のシリンダー温度は、100℃~350℃である製造方法。前記酵素は、プロテアーゼ、パパイン、グルタミナーゼ、ペプチダーゼ、ヌクレアーゼ、5’-デアミナーゼ、トランスグルタミナーゼ、リパーゼから選択される少なくとも1種であり、前記酵素添加の下、再度押出機で処理する工程において、前記押出機のシリンダー温度は、20~80℃である製造方法。【選択図】なし