There is very little restriction on the type of food that can be deep-fried as tenpura, including seafood such as shrimp, squid, sea eel and sand borer, which are accompanied by vegetables such as small, deep-fried sweet peppers, pumpkin and sweet potatoes.
天ぷらの具は材料に制限が少ないため、その種類は非常に多いが、エビ・イカ・マアナゴ・キス(魚)などの魚介類の天ぷら数種にシシトウ・カボチャ・サツマイモなどの野菜天を数種添える事が多い。