Muscle fillets of flounder, Limanda herzensteini, were sliced into small pieces and dehydrated by the methods of sun drying, hot air drying and vacuum freeze drying, and evaluated for the protein quality by the method of shortened pepsin pancreatin digest residue (SPPDR) index which is the modified method of shortened pepsin digest residue index. In the analysis of the muscle protein hydrolysates, glutamic acid, aspartic acid and lysine comprised about 39% of the total amino acids of the protein. The content of pure protein in flounder muscle was 18.8%. The result of nutritional evaluation of the dried muscle protein by the computation of the SPPDR index showed that the freeze dried flounder muscle protein was superior in the nutritional efficiency to the others, sun dried. The freeze dried flounder muscle protein marked 89 of the SPPDR index number which is quite similar to the muscle protein of terrestrial animal in nutritional quality.