In previous paper (Lee et al., 1983) processing method of sardine meat "surimi" was described as a part of the wort to develop new types of ready-to-cook food materials with dark fleshed fishes. As the other part of the work, processing of low salt mackerel fillet was investigated, in this paper, in which fresh mackerel was filleted, salted in brine or with dry salt for an adequate time until the expected salt concentration reached, washed, air dried (3 m/sec, 15 to $20^{circ}C$), and finally packed individually in K-flex film bag by vacuum or $N_2$ gas substitution. Salting time and salt concentration of brine was decided by the salt level penetrated into the fillet. As the final salt level was fixed to 4 to $5\%$, salting for 20 hours with $10\%$ dry salt or in $15\%$ brine at $5^{circ}C$ was enough to get that level of salt. If the final salt level was set 5 to $6\%$, salting for 20-24 hours with $15\%$ dry salt or in $20\%$ brine was adequate. Salt penetration, however, was not much influenced by salting method and temperature. Changes in VBN and salt soluble protein occurred more rapidly in cases of salting with dry salt at $20^{circ}C$ than salted in brine at $5^{circ}C$, although it was not significant in the period of 20 to 24 hours. Oxidation of lipid and histamine formation during salting at $20^{circ}C$ could not be neglected if it was delayed loger than 25 hours. Insolubilizing the salt soluble proteins during the storage of salted fillet occurred rapidly regardless of storage temperature. Browning and histamine formation, however, was depended on temperature and packing condition. In case of air pack, deterioration by browning and rancid was deeply developed but not the case for the packs by vacuum or $N_2$ gas substitution. The shelf-life of the salted mackerel fillet based on panel scores of brown color and rancidity, appeared 21 days for the air packed, and more than 30 days for vacunm or $N_2$ gas packed fillet at $20^{circ}C$.