Bring a large pot of water to a boil. Blanch spinach for 30 seconds.
Immediately transfer the spinach to an ice bath to stop cooking. Once cooled, squeeze out excess water thoroughly.
In a small bowl, combine dashi, soy sauce, mirin, and sugar. Mix well until the sugar dissolves. This is your ohitashi sauce.
Cut the squeezed spinach into 3-4 cm (1.5 inch) lengths.
Place the cut spinach into a serving bowl or a shallow dish and pour the ohitashi sauce over it.
Chill in the refrigerator for at least 30 minutes to allow the flavors to meld.
Just before serving, garnish with katsuobushi.
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