Callos is a stew featuring tripe in a tomato-based sauce frequently with the of addition ham and chickpeas. In Spanish callos means tripe; in Filipino tripe is sometimes referred to as tuwalya for its textural resemblance to a towel.

Callos is similar to menudo—in some places the two terms may even be somewhat interchangeable—but in the local Philippine context, menudo tends to feature chunkier pieces of pork, liver, sausages, and carrots.