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Start by taking the scales off.
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The scales on flounder are small, so you can remove them easily using a steel wool scrubber like the one pictured.
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(You can also scrape them off with a kitchen knife.)
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Stroke the surface of the fish gently with the stainless steel scrubber.
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It's easier if you rinse the scales off occasionally with water.
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The flounder on the left in this photo has been de-scaled.
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I could remove them cleanly.
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(There are scales on the under side too, so be sure to remove them there also.)
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So let's start breaking down the fish.
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There's a white line down the middle of the fish, so cut through the fish along that line, cutting deep enough that the knife hits the back bone.
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Make a V-shaped cut along the gills as shown in the photo.
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Next, make a cut right along the edge of the front and rear back fins.
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Your knife will hit the bone right away, so you just need to make a shallow cut.
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Do the same on the other side.
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Go around the perimeter of the whole fish as shown here.
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From here on, it's easy.
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There's just a little more work to do, so hang in there!
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Insert your knife alone the center cut.
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The knife will hit the back bone, so keep cutting into the flesh as you move the knife down.
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It looks like this.
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The flesh will come off the bone gradually.
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By the way, with this method you won't damage the intestines at all.
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If you cut all the way through from the center cut towards the cuts you made around the perimeter, the flesh will come off nicely like this.
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One quarter of the fish is now filleted.
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Cut the other side in the same way to take the other half fillet off.
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Turn the fish over, and cut the fillets off the other side in the same way.
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You'll be able to fillet the fish cleanly like this.
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The '5-piece cut' is now done and you have 5 fillets plus the backbone with the head attached.
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From here, peel the skin off to use the fillets as sashimi, or score the skin if you're using it in a meuniere.
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Oh!
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And finally, how to take off the fin muscle.
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When you remove the skin, the fin muscle will come off like this easily.
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Please try it out.