In odor to develop fillet-type seasoner and mixed powder-type seasoner using smoked mackerel as primary material, processing conditions of the mackerel meat and flavoring extract from various materials were examined. The approximate composition of mackerel meat and mixed powde-type seasoner using mackerel as primary material were 10.9 and 11.7%, for moisture 79.1 and 57.2% for crude protein, 5.3 and 2.9% for crude lipid, and 4.3 and 24.6% for crude ash, respectively. It was suitable to simmer raw mackerel in 3% chitooligosaccaride solution at 8$0^{circ}C$ for 10 min., for the enhancement of reaction their meat and chitooligosaccharide. Considering effect of type of woodsmoke on organoletic properties of mackerel after smoking, oak and mixture(oak wood ＋ citrus wood = 1 : 1) were superior to another woodsmoke, the smoking conditions favoring the most overall preference were 8$0^{circ}C$, 25min. for smoking time, 20$0^{circ}C$, 20min. for baking, and 10$0^{circ}C$. 4hrs. for drying. The optimal material mixing ratio for mixed powder-type seasoner was powder of smoked mackerel 60%, dried anchovy 15%, dried sea tangle 10%. The most appropriate extraction condition of mixed powder seasoner with packing tea bag(10g/bag) was 98$^{circ}C$ for 5min. in the boiling water.