A tempering treatment method whereby the temperature of meat, which involves carcass prepared by slaughtering cattle or poultry and sterilizing and washing, is lowered as close to the ice storage temperature as possible to prevent a temperature rise caused by the actions of enzymes contained within the meat before transporting the meant to a refrigerated storage, which comprises surface-freezing the meat by blowing a cold air stream at about -20 to about -40.degree. C. to the meant before conducting the tempering treatment, thus allowing the generation of freezing latent heat in the subcutaneous part owing to the surface-freezing (freezing the subcutaneous tissue), and then rapidly lowering the core temperature inside the meat due to the latent heat released at the melting of the freezing latent heat to thereby conduct the tempering treatment at a temperature of 0 to +15.degree. C.