Along with concerns regarding societal aging, the dietary requirements of older adults have become a priority. Older adults in Korea experience difficulties consuming animal protein sources as they age. Therefore, this study aimed to develop a senior-friendly food product using mackerel. Accordingly, carbohydrates and proteins were added to the brine solution before saturated vapor treatment. Calcium lactate and poly-gamma-glutamic acid were added to the sauce, and when compared to four commercial products (GT_R, GT_K, PC_K, and AC_G) in an acceptance test, the product was found to exhibit the highest overall liking score (p < 0.001). Higher flavor-liking and familiarity ratings were found to increase purchase intention, while higher flavor-liking, overall-liking, and familiarity ratings increased recommendation intention. Those in mid-to-late adulthood preferred the GT_R and PC_K samples, whereas the AC_G sample was preferred by those in very late adulthood. AC_G sample analysis suggested that those in the very late adulthood group had a relatively higher acceptance of spiciness. In this study, a calcium-added mackerel stew product was manufactured, meeting the standards for senior-friendly food in Korea. It will serve as a baseline for further research on fish- and mackerel-based foods for older adults, which is in its early stages.