Just a short walk from Nishinakajima-Minamigata Station, this restaurant is located down a staircase to a semi-basement, nestled among a row of eateries. Currently, due to the owner's health issues, they operate on shortened hours from 5:00 PM to 8:00 PM, effectively allowing only two seatings. If you miss the first seating, you might find yourself waiting outside on a chair with a book until after 6:30 PM.Upon entering, you are transported back to the Showa era. The unchanged L-shaped counter accommodates 12 guests, making it a place where only 24 lucky diners can enjoy a meal each day. As the name suggests, this is a restaurant specializing in beef offal, but the menu is highly unique. The current owner's father, the previous owner, developed the menu based on his training at Fujii in Dotonbori, using the best cooking methods for each cut of meat, served in small plates. If you opt for the omakase, you’ll be treated to a delightful parade of various cuts.Just like in the past, the owner and his wife create a lively atmosphere with their charming banter, yet they maintain a calm tone, ensuring the restaurant never becomes too noisy. While there are many regular customers, they don’t only engage with them, making sure to pay attention to everyone, which is very pleasant. Perhaps that’s why the regulars are all such nice people. The cozy space even fosters a sense of camaraderie among diners. In the previous couple's time, their playful arguments were a signature feature, so that aspect is somewhat missed.One of the restaurant's specialties is the house highball. It’s a unique blend of shochu, not whiskey, poured generously from a square bottle, topped off with just a hint of ginger ale. The slightly sweet and distinctive flavor pairs wonderfully with the offal dishes, and it’s noted that it has an alcohol content of around 14 degrees, so drink responsibly.The first dish is a Japanese-style stew, featuring various cuts of meat. It’s not heavily seasoned but rather light and tender, with a deep flavor. They also provide a generous side of green onions, allowing you to add as much as you like. I always wish I could order a second helping, but I’m usually too full to do so.The chire sashimi is served yukhoe-style with sesame oil and quail egg, reminiscent of the now-banned liver sashimi, with a delightful richness from the spleen.The tongue stew and tail stew are served as a half-and-half portion if you dine alone. They have a nostalgic yet light flavor, and the meat is delicious.The boiled mino, or mino sashimi, is served with ginger ponzu for a refreshing taste. The owner emphasizes the importance of freshness in offal, and the mino is indeed a stunning pink with a delightful crunch.The smoked neck and call tongue are also served as a half-and-half portion for solo diners. The neck is smoked with cherry wood chips, giving it a fragrant aroma, while the tongue is made from the best parts, resulting in a tender and flavorful dish.Just when you’re craving grilled items, they serve grilled tongue and heart with sansho salt, cooked to perfection.The raw senmai is served with a light sesame sauce, showcasing the freshness and careful preparation.The heart sashimi, or "kokoro no tataki," is stunningly beautiful and plump. When enjoyed with grated daikon and ponzu, it’s refreshingly delicious.The fuwateriyaki is made from lung, offering a unique fluffy texture that pairs perfectly with its grilled aroma.To finish, you can add tail soup or tail zosui. This time, I chose the zosui. The broth made from the tail is excellent. I like to add all the remaining green onions and mix in a quail egg for a creamy finish. While the zosui doesn’t include tail meat, it’s present in the soup, allowing you to choose based on your mood.After a satisfying meal and three highballs, the total came to JPY 6150. Each dish is simply prepared, yet the meticulous attention to detail results in undeniable deliciousness. I hope this restaurant continues to thrive without any pressure.