By Trevor Datson
LONDON (Reuters) - A tiny Scottish firm has teamed up with a U.S. company to start the first industrial-scale production in America of Scotland's national dish -- haggis.

Stahly Quality Foods, which employs just four people in the industrial new town of Glenrothes, believes the joint venture with a Chicago-based food processor can move 300,000 tins of the offal-based delicacy in its first year.

The estimated 10 million Scots and people of Scottish descent that live in North America offer an appetizing market. […]

Haggis is prepared in a sheep's stomach and is steamed or baked and served hot, but can also be revived when cold with a dash of scotch. Stahly will initially be offering two varieties from the Chicago plant -- traditional and vegetarian.

The recipes, like the identity of the U.S. partner, are a closely guarded commercial secret, but most traditional haggis contains liver, heart, tripes, oatmeal, suet and spices.

It also traditionally contains "lights," or lungs. […]

Marketing could, however, prove a challenge. A recent poll of 1,000 U.S. visitors to Scotland, by haggis makers Hall's of Broxburn, found that 33 percent believed a haggis was an animal hunted in the highlands. […]