The interaction of myofibrillar protein with lipid or oxidized lipid was considered to be mostly contributing to the drop of digestibility of fish meat products. The digestibility of myofibrillar protein was $92.11\%$ for flounder and $88.04\%$ for hairtail fish, repectively, and as a rule it decreased as both the amount of lipid and reaction time increased. It also decreased with increase in the amount of added linoleate and oxidized linoleate. However, when the reaction continued for 6 hours or more the digestibility rather increased, which was provably due to the unfolding of protein structure. The hot air dried hairtail fish showed the lowest C-PER values among all dried fish products. The protein quality of flounder, hairtail fish and their dried ones except hot air dried ones measured by C-PER procedure were superior to that of ANRC casein. DC-PER values of all samples were greater than those of C-PER values and the greater discrepancies were noted in hairtail fish (fatty fish) products which possessed the lower in vitro protein digestibilities. Predicted diegstibilities, which were calculated using amino acid profiles, of all samples except raw ones were overestimated in comparison with in vitro protein digestibilities. From the observations so far, formation of complex of lipids and protein was thought to be the most important factor in lowering protein digestibility of the dried fish meat products.