From what I understand it is the actual meat from the body of the squid, not the tentacles. The ones I used to buy were on average approx. the size of a playing card (only round of-course) I would say they resembled any type white filet only the meat was porous like a sponge (looked like a small slice of the moon with all the craters). They were ultimate in flavor and texture, I used to simply season them, dredge in flour, and pan-fry, wow were they delicious! But that was in Calif. and I have never seen or heard of them since moving back East
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