The present studies were undertaken to prepare calcium acetate from sea-mussel shell and then, to investigate the calcium absorption ratio for calcium acetate by using young albino rate male. Purities such as chloride, nitrate, nitrate, sulfate, phosphate and heavy metal passed to test as reagent grade and calcium acetate assay was 99.0%. No significant differences in the body weight gain between calcium acetate group, calcium gluconate group and calcium carbonate group were not recognized. Diet consumptions of calcium acetate group was almost similar with calcium gluconate group and calcium carbonate group. It was found that absorption rate of calcium acetate was $57.68{pm}0.83%,;58.08{pm}0.94%$ and was $2.0{sim}3.0%$ high than calcium gluconate and calcium carbonate group.