三層肉 San-tsân-bah (Pork Belly with rind)

三層肉就是五花肉也簡稱五花。傳統上，台語說的『三層』就是五花肉。五花肉是位於豬隻的腹脅肉，這部分肉脂肪甚多，肥肉和瘦肉相間，一層肥一層瘦重疊數層，所以叫『三層肉』。
五花肉帶皮及脂位烹調，肉皮及油脂能讓湯汁變濃稠、讓肉光亮、香濃滑嫩的口感，風味的變化更具豐富。五花肉也是做扣肉的最好部位，五花肉在西方是製作燻肉（或稱培根肉 Bacon）的肉材。

『San-tsân-bah』 transliterated as Tri-layers pork is called 『San-tsân』for short traditionally in Taiwan. The meat derived from the belly of a pig is enormously popular in Taiwanese cuisine and usually braised or grilled as a whole slab with skin in order to get the stock become thicker, shinning, aromatic and flesh tender .Pork belly is also most often served as Bacon among the Westerns.