To provide minced and heated fish meat material having a texture like meat of livestock, and foods utilizing the material. Fish meat, preferably fish meat wherein the decomposition of trimethylamine N-oxide is inhibited and the denaturation of protein is reduced, is chopped while keeping a frozen state, is heated until denaturation and coagulation of protein while keeping a frozen state and followed by seasoning. Alternatively, the seasoning is carried out simultaneously with the heating. According to the procedure, minced and heated fish meat material having a texture like meat of livestock, can be obtained. The material can be provided as it is, or can be provided as an ingredient of food produced from minced meat of livestock.