Desiccated kelp whale refers to a type of preserved fish product, typically made from dried kelp and then rehydrated. It is a traditional Japanese delicacy, known for its unique flavor and texture. The process involves drying and then rehydrating the fish, which is often a species of whale, to preserve it and enhance its flavor. It is important to note that the practice of using whale meat, including kelp whales, has been controversial and is subject to international regulations, particularly in the context of the International Whaling Commission (IWC).