A sea salt cup, made from a single block of unrefined sea salt, having an inner lining to significantly minimize or prevent the intermixing of the salt with any liquid or food item contained therein, and also having a salty lip for enhancing the flavor of the liquid or food item contained therein. The sea salt cup comprises a uniform exterior portion, a uniform hollow interior receptacle, a flat bottom, a flat rim, and an inner lining. The inner lining is made of plastic or other durable material and serves as a barrier between the salt and any liquid or food item contained in the sea salt cup.