PROBLEM TO BE SOLVED: To provide a formulation for treating a marine product or meat, a method for treating the marine product or meat using the formulation, and the marine product or meat maintaining a texture with a fiber feeling of an object to be treated, suppressing a weight decrease and shape shrinkage and causing no off-taste by the formulation.SOLUTION: A formulation for a marine product or meat contains gluconate, calcium lactate and an alkali agent. A composition ratio of the gluconate to the calcium lactate is 1:0.1-1:3 at mass%, and a composition ratio of the total of the gluconate and calcium lactate to the alkali agent is 1:0.1-1:3 at mass%. The pH of an aqueous solution when preparing 1 mass% aqueous solution of the formulation is 10.5-13.0.COPYRIGHT: (C)2013,JPO&INPIT【課題】処理対象物の繊維感のある食感を維持し、重量の減少及び形状の収縮を抑制し、且つ、製剤による異味を発生させない水産物又は畜肉処理用製剤、それを用いた水産物又は畜肉の処理方法、及び、水産物又は畜肉を提供する。【解決手段】グルコン酸塩、乳酸カルシウム及びアルカリ剤を含み、前記グルコン酸塩と、前記乳酸カルシウムの組成比が、質量%比で1:0.1~1:3であり、前記グルコン酸塩及び前記乳酸カルシウムの合計と前記アルカリ剤との組成比が質量%比で1:0.1~1:3であり、前記製剤の1質量%水溶液を作製したときの前記水溶液のpHが10.5~13.0となる水産物又は畜肉処理用製剤。【選択図】図2