For the effective utilization of the coastal fish resources in Korea, an investigation on the optimum processing conditions and the quality of a textured fish protein concentrate similar to the texture of animal meat has been carried out with the fish meat of Alaska pollack and mackerel. A noodle shaped product was prepared with the fish meat paste after the adjustment of pH and salt content. The product was soaked in $96\%$ ethyl alcohol to produce textured fish protein concentrate and then dried. The processing conditions were estimated with the rehydration capacity of the textured fish protein concentrate(FFC). The quality of the final product was evaluated with chemical composition, sensory test and texture measurement. The optimum pH and salt content of the fish meat for the processing of meaty textured FPC were 7.5 and $1.0\%$ respectively. The most effective soaking conditions were as follows:soaking time, 40 min. ; temperature of alcohol, 5 to $20^{circ}C$;amount of alcohol, 4 times the weight of tile fish meat paste, number of soaking in alcohol, 4 times. The alcohol remaining in meaty textured FPC could be removed effectively by forced air drying. The yield and the contents of protein and lipid in the meaty textured FPC from Alaska pollack were $19.9\%;84.3\%;and;0.5\%$ and those from mackerel were $29.8\%,;78.1\%;and;3.6\%$ respectively. The content of essential amino acid in the meaty textured FPC from Alaska pollack and mackerel was not inferior to that of beef, textured soybean protein and FAO pattern. Beef meat can be substituted with the meaty textured FPC up to $50\%$ in processing meat balls withoutanysignificantlossinthetaste, ordor and texture.