Remove taro peel, then shred into thick shreds. Mix taro shreds well with salt and pepper, the arrange them on plate, piling them.
Sprinkle with some water.
Steam taro shreds over high heat for about 15 minutes.
Break dried scallops into fine pieces, drain well, then shallow fry in very warm oil. Drain away excess oil. Let cool for a while. the place on steamed taro shreds and serve.