I grew up gutting sheep and goats for dog tucker, then graduated to doing the house mutton, and did a few months at the meatworks (cutting the ring gear out and opening the belly of 1085 sheep per day), so my method has changed over time, and actually changes a bit depending on the situation and what gear I have with me.
Dog tuckers we would cut the flap behind the ribs right up to the spine to make it easier to gut and cut around the diaphragm.
I often free up and tie off the oesophagus before gutting to avoid spillages.
Working on a hanging animal is generally cleaner, but it's easier to make a mistake when gutting and get a spillage e.g. gut falls out when opening belly and catches on knife, or the weight of gut breaks it off at diaphragm.
I have an Allen guthook type "knife" and it is brilliant for opening up the belly without any risk of puncturing the gut, and is another option for doing the skinning cuts (works well on deer, not so much on sheep, and is safer than a knife).
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