Albinism is a phenomenon that color of the body surface is changed to white or faint brown from the specific color to the species by difficiency of pigments due to mutation or disease. This study was undertaken to investigate the experimental basis on the appearance of albinism in cultured flounder Paralichthys olivaceus. The skin and muscle, from the normal and albinic flounder were used by measuring contents of lipid and fatty acid, Contents of lipid and fatty acid in the skin and muscle are different from normal and albinic flounder. Contents of lipid in the skin were higher than those of muscle from flounder. The major fatty acids in both skin and muscle were palmitic acid, oleic acid docosahexaenoic acid (DHA) and eicosapentaenoic acid(EPA).