Using bitter intestines as the test material, the effects of the addition amount of baking soda and soda, temperature and time of action on the debittering effect of bitter intestines were investigated through a single factor test. On this basis, response surface analysis was used to optimize the baking soda debittering process conditions. The effect of debittering treatment on the quality of the bitter bowel was studied. The results show that the addition amount of baking soda, the action time and the action temperature have an important effect on the removal of bile acids from the bitter intestine. When the addition amount of baking soda was 4%, the action time was 40 min, and the action temperature was 40 ℃, the actual removal rate of bile acids from the bitter intestine could reach 40.47%, and the bitterness value can reach 14.03, which was close to the predicted value of the model. After optimizing the debittering conditions, the content of bile acid in the bitter intestine was significantly reduced, and there was no obvious bitter taste in the taste. The water content of the bitter intestine increases, the collagen content decreases, the muscle fibers are broken, and the structure is loose.