This study investigated the development of nuggets based on Mechanically Separated Meat (MSM) of fish, specifically from the species Macrodon ancylodon (Gó hake), combined with different tubers: cassava, sweet potato and common potato. The nuggets were evaluated through sensory analysis with 30 untrained tasters, considering attributes such as appearance, aroma, flavor, texture and index of accessibility. The common potato stood out in terms of appearance, texture and global acceptance, obtaining the highest acceptability index (78.15%), followed by cassava (74.44%) and sweet potato (63.33%). Furthermore, an economic analysis was carried out based on operational costs and efficiency indicators, such as Gross Revenue (RB), Operating Profit (LO) and Internal Rate of Return (IRR). The results indicate that the product is economically viable and has the potential to reach the market as a nutritious and healthier alternative to traditional chicken nuggets.
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