NOVELTY - Method for preparing the Tujia-flavor hot and sour chicken giblets, involves selecting and cleaning internal organs comprising chicken heart, chicken liver, chicken gizzard and chicken intestine, removing fishy smell from product, cutting and curing the product, mixing auxiliary material comprising rapeseed oil, carrot, pepper, ginger, and monosodium glutamate to product, frying the product, uniformly mixing fried chicken with cooked food, then vacuumizing and storing the product, sterilizing the product, cooling the product, and packaging and warehousing product.    USE - The method is useful for preparing Tujia-flavor hot and sour chicken giblets (claimed) which is useful for appetizing and tonifying spleen.    ADVANTAGE - The method utilizes abundantly available food resource, is environmentally-friendly, reduces possibility of natural dissemination disease, and provides chicken giblets having hot and sour taste, bright color, delicious taste, and excellent thickness. The chicken giblets can be eaten after being opened and heated, and is suitable for large-scale production.    DETAILED DESCRIPTION - Method for preparing the Tujia-flavor hot and sour chicken giblets, involves (a) selecting and cleaning internal organs comprising chicken heart, chicken liver, chicken gizzard and chicken intestine, classifying, and deodorizing the chicken gizzard and chicken intestine for kneading, then washing and adding powder and edible salt to product, and kneading the product, (c) removing fishy smell from product by boiling the product in water for 3 minutes, (d) cutting and curing the product and stirring the product for 10-12 hours, (e) mixing 50% of auxiliary material comprising 25% rapeseed oil, 10% carrot, 8% pepper, 5% ginger, 0.5% star anise, 0.5% Myrcia, 0.3% licorice, 0.2% salt, and 0.3% monosodium glutamate to product, and (f) frying the product for 5 minutes, then increasing sour taste of product, uniformly mixing fried chicken with cooked food, then vacuumizing and storing the product, sterilizing the product at 121 degrees C for 30-40 minutes, cooling the product to normal temperature, and packaging and warehousing the product.