PROBLEM TO BE SOLVED: To provide an ingredient for a meat-sushi or a method for producing the same in which as the ingredient, a large intestine of cattle is used and prepared in a manner so as to leave an original tender and chewy texture of a meat particularly suitable for the ingredient for a sushi without using a spice and leaving smell which interrupts ones taste, and make the most of a flavor of a raw material, and to provide a meat-sushi.SOLUTION: The present invention includes: an ingredient for a meat-sushi a prepared in a manner that a part or a whole of a dressed meat 1, which is prepared by cut-opening a large intestine of a cattle into a sheet-like shape, is permeated or adhered with a broth made from one or more kinds of dried fish selected from dried frigate mackerel, dried mackerel and dried Etrumeus teres, and a surface of the dressed meat 1 is a surface to be baked and is in a non-oxidizing state； a method for producing an ingredient for a meat-sushi； and further a meat-sushi including Nigiri-sushi A, Chirashi-sushi or Oshi-sushi which are prepared by putting the ingredient for the meat-sushi a on a sushi rice b.SELECTED DRAWING: Figure 1【課題】牛大腸部を食材として、香辛料を用いることなく嗜好を妨げる臭いがなく、特に寿司ネタとして好適であるように本来の肉の軟らかく噛み応えのある食感を残し、素材の風味を生かした肉寿司用具材もしくはその製造方法とし、及び肉寿司の提供。【解決手段】牛大腸を切り開いてシート状に展開した精肉１に、宗田節、鯖節およびウルメ節から選ばれる１種以上の節類のだし汁を一部または全体に浸透または付着させ、かつ表面は非酸化状態の焼成面である肉寿司用具材ａ、及び肉寿司用具材の製造方法、更に該肉寿司用具材ａを、寿司飯ｂの上に乗せた握り寿司Ａ、散らし寿司または押し寿司からなる肉寿司【選択図】図１
