Most dinuguan are made from pork internal organs (heart, liver, intestines, pancreas) and meat and/or fat. They are usually by-products of the butchering of a pig, using up the blood and the organs that do not go into other dishes, or of the making of lechon (whole, spit-roasted pig).
Although dinuguan is found throughout the Philippines, there are regional variations. There is dinuguan manok made with chicken meat, internal organs, and blood. Beef dinuguan from Nueva Ecija is called cerkely. The Pampanga variant is light coloured, filled with soft internal organs, headmeat, and fat, and is called tid-tad. There is dinuguan with coconut milk. Most versions have whole chillies for fragrance.