  For a finite group $G$, a semi-Mackey (resp. Tambara) functor is regarded as
a $G$-bivariant analog of a commutative monoid (resp. ring). As such, some
naive algebraic constructions are generalized to this $G$-bivariant setting. In
this article, as a $G$-bivariant analog of the fraction of a ring, we consider
{\it fraction} of a Tambara (and a semi-Mackey) functor, by a multiplicative
semi-Mackey subfunctor.
