The present invention discloses a seafood flavoring essence containing shrimp meat and sea intestine, characterized by consisting of the following raw materials in parts by weight: 500 to 600 parts of porcine bone, 10 to 12 parts of glucose, 7 to 9 parts of cysteine, 5 to 7 parts of thiamine, 10 to 16 parts of shrimp meat powder, 14 to 18 parts of sea intestine powder, 2 to 3 parts of garlic powder, 0.5 to 0.7 part of ethyel maltol, 3 to 5 parts of trehalose, 4 to 6 parts of tomato powder, and 2 to 4 parts of onion powder. The process of the present invention comprises the steps that: the porcine bone is frozen first to increase the bone brittleness which facilitates puffing performed on the porcine bone; then calcination is performed on the puffed porcine bone to change minerals in the porcine bone into active absorbable mineral ions which are easy for uptake by the human body. Bone soup is hydrolyzed with enzyme into hydrolysate rich in free amino acids and low molecular weight peptides which is easy for the Maillard reaction; and the shrimp meat, sea intestines and the like added in the hydrolysate can make the prepared essence have special flavor of seafood, making the food taste delicious and enhancing people's appetite.