1. Wash and dry beef, put in meat mincer to mince.
2. Boil and dice fat pork. Soak tangerine peel in warm water until soft, smash. Chop green onion and leave aside.
3. Soak nitre in 2oz warm water until dissolved. Add onto beef, together with salt, sugar and soda, mix well and marinade for ½ an hour.
4. Put beef in a mixing bowl and pound well. Dissolve cornstarch in water and pour in solution gradually while pounding the beef.
5. Mix well and diced fat, smashed tangerine peel, green onion, sesame paste, pepper and light soy. Add in oil little at a time and pound until well mixed.
6. Make minced beef into small balls.
7. Wash and dry bean curd sheet, deep fry and cut into small pieces. Put 2 pieces in a small dish with 2 meat balls on top. Place dishes into steamer.
8. Put steamer above boiling water to steam for 8 - 10 minutes.