PURPOSE: To obtain a Tempura(Japanese deep-fat fried food) of cuttlefish and dried cuttlefish with breaks, by frying cuttlefish or dried cuttlefish without applying coating to them by a fryer, making proper breaks on them.

CONSTITUTION: A Tempura of cuttlefish having no coating on it with a shape of cuttlefish is prepared by a fryer, breaks are made partly on the suface of the tempura of cuttlefish by a cuttor, so it becomes easily eatable. To make these breaks, the blade of the cuttor is partially removed, the breaks 16 are formed continously at regular intervals in the direction perpendicular to the course of the cuttlefish Tempura or the blade of the cuttor is softly brought into contact with it, and the breaks 18 are made partly on its upper coat.