A fish processing method using a smoking liquid into which a smoke component is dissolved in which a so-called smoke-dry (smoke dry component) is liquefied and the smoking liquid is applied to the fish meat so that the product that is similar to that produced through a smoke dry process is produced with this liquid (smoking liquid), and it is possible to produce the product that is similar to that produced through the smoke dry process without performing the smoke-dry process in which the product should be brought into contact with gas. In addition, since not only the step for applying the flavor but also the smoke-dry components of the liquid and gas is contained in this smoking liquid, the same effect as that of the smoke dry process such as preservation is exhibited, with the smoking liquid which is easy to handle and superior in mass production, it is possible and easy to handle the smoke dried product which has been conventionally difficult to handle and has a disadvantage in mass production. A fish processing method using a smoking liquid into which a smoke dry component is dissolved is disclosed in which a smoking material from which at least one unnecessary substance such as soot and tar is removed is brought into contact with at least one of a water, a solution and a solution into which at least one necessary additive such as an antioxidant, a pH adjuster and a condiment so that the smoking liquid into which a smoking component is dissolved is applied to fish to produce a smoke dried product.