Sweetbreas are the thymus glands of lamb, beef, or pork. There are two different connected glands; one set in the neck and the other near the heart. Although both are edible, the neck thymus gland (the more expensive of the two) is considered more favorable as its texture and flavor are more desirable. Typically sweetbreads are soaked in salt water, then poached in milk after which an outer membrane is removed. Once dry and chilled, they're often breaded and fried until crisp. It is also popular to use them as a stuffing or in pates.