The present invention relates to a pork entrails manufacturing method and pork entrails prepared through the same, capable of removing the unique smells of pork entrails by directly firing washed pork entrails on elvan through primary and secondary seasoning mixing procedures, and adding a smoke taste and improving the mouthfeel by regulating moisture content. The method includes: a moisture removing step of defrosting frozen entrails and washing foreign substances off the entrails, and then, heating the entrails in water to remove their odor, and draining the heated entrails through a wicker tray; an aging step of primarily mixing primary seasoning with the drained entrails, and then, aging the entrails in a refrigerator at a medium refrigeration temperature to suppress mesophilic microorganisms; a primary elvan direct firing step of roasting the entrails on heated elvan to maintain the moisture content of the aged entrails; a secondary mixing step of mixing secondary seasoning with the roasted entrails; a secondary aging step of cooling the secondarily mixed entrails in a refrigerator; and a packaging step of packaging the aged entrails by unit and rapidly freezing the entrails, and then, storing the entrails to complete the packaging. Thus, the entrails don′t have a unique smell, while the primary and secondary seasonings with a smoke taste make the entrails tastier, and the direct firing with elvan regulates the moisture content of the entrails.
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