Fish sauce is a liquid form of salt-fermented fish and has played an important role in Korean dietary life. Fish sauce was manufactured by utilizing Alaska pollack scrap from Himedara(seasoned and dried Alaska pollack tail) processing . In addition, the effects of squid viscera as a fermentation enhancer were also evaluate.Ph of Alaska plllack scrap sauce with squid viscera was lower than that of control over the entire fermentation process. Squid viscera acceleraged the production of amino-nitrogen, VBN , TBA and free amino acids, and the degradation of IMP and Inosine. The addition of squid viscera and koji at 5% concentration, respectively , also accelerated the digestion of Alaska pollack scrap and was similar to the results of squid viscera at 10% concentration.