Nutritive value of lipids was associated with composition of fatty acid. Unvalance diet may increase the incidence of diseases. Abundant of EPA and DHA, polyunsaturated fatty acid, were contained in fishes. Studies on 10 kinds of fishes, lipid components were determined. The results were as follows; 1. The content of crude fat 18.1% were high in eels, on the contrary the content of EPA 0.1% and DHA 0.1% were low. The content of crude fat were low in mackeral and sadrine, but the content of poly unsaturated fatty acid were high. 2. Iodine value 189 was high in sadrine, consequently, this results showed the interrelation between Iodine value and the content of polyunsaturated number. 3. The content of crude fat 1.3% in flounder(sole) were low and the content of cholesterol 20 mg% were lowest in present studies.