PROBLEM TO BE SOLVED: To provide an object in which beer or beer ferment cake generated in a production process of sparkling wine is used, that can be produced by a relatively simple process, and in which added value is high also.SOLUTION: A mixture of viscera such as heart, liver, gut or the like of an animal for meat such as cow, pig, chicken or the like, and beer or beer ferment cake generated in a production process of sparkling wine is sealed in a container, and is subjected to fermentation and aging for about three days, thereby a food product that is soft and has unique taste is obtained. Either of beer ferment or sugar can be added at fermentation and aging.COPYRIGHT: (C)2014,JPO&INPIT【課題】 ビールまたは発泡酒の製造工程で生じるビール酵母粕を用い、比較的簡単な工程で製造可能で、しかも付加価値の高いものを提供する。【解決手段】 牛、豚、鳥などの食肉用の動物の心臓、肝臓、腸などの内臓と、ビールまたは発泡酒の製造工程で生じるビール酵母粕の混合物を、容器に密封し、3日間程度、発酵、熟成させることにより、柔らかく、独特の食味を有する食品が、得られる。発酵、熟成の際に、ビール酵母、糖分の少なくともいずれかを加えることも可能である。【選択図】図1