PROBLEM TO BE SOLVED: To provide a cutting-out method of belly meat of a skipjack tuna capable of efficiently processing belly meat of a skipjack tuna where bones or the like are enough removed and crumbled bits of meat are few and to provide a processing method of belly meat of a skipjack tuna.SOLUTION: A cutting-out method of belly meat of a skipjack tuna comprises a head cutting-off process of a skipjack tuna 1 a flank slitting process and a cutting-out process of the belly meat which includes another slitting step of the flank and a cutting-off step of the belly meat. Basically, a process flow 20 of smoked belly meat of a skipjack tuna comprises a pretreatment process 21 an intermediate treatment process 22 and a production process 23 of a final product. In the process of smoked belly meat of a skipjack tuna, the cut-out belly meat 16 at the previously described example of the cutting-out method of belly meat of a skipjack tuna is used.COPYRIGHT: (C)2014,JPO&INPIT【課題】骨などが充分に取り除かれ、身崩れが少ない鰹の腹皮を効率よく加工することが可能な鰹の腹皮の切り出し方法及び鰹の腹皮の加工方法を提供する。【解決手段】鰹1の頭部切り落とし工程と、側面切込み工程と、側面の切込み及び腹皮の切り落としを行う腹皮切り出し工程で構成される。また、鰹の燻製腹皮の加工の流れ20は大きく、前処理工程21、中間処理工程22及び最終製品化工程23で構成されている。また、鰹の燻製腹皮の加工には、前述した鰹の腹皮の切り出し方法の一例で切り出した腹皮16を用いる。【選択図】図1