In order to investigate the composition of dried layer, Porphyra dentata cultured at the south coast of Korea, the dried layer was analyzed for extractive nitrogen, free amino acids, combined amino acids, ATP and its related compounds and quaternary ammonium basis, The extractive nitrogen contents of dried laver extracts were 670-1,304 mg/100 g (on dry basis). From twenty-eight to twenty-nine kinds of free amino acids were found in the dried laver extracts and their total amounts were $2,796~6,277;mg/100;g$ (on dry basis). The extracts were rich in free amino acids such as alanine, taurine, glutamic acid, glutamine and phosphoserine, From eighteen to twenty-one kinds of combined amino acids were found in the extracts and their total amounts were $1,406~2,142;mg/100;g$ (on dry basis). The amounts of ATP and its related compounds were $65.7~124,7;mg/100;g(2.13sim3.68{mu}mol/g$ on dry basis), Homarine was detected in all samples but $eta$-alaninebetaine, $gamma$-bufobetaine and trigonelline disappeared during processing. TMAO and TMA were detected in all samples. During processing of dried layer, free amino acids, TMAO and TMA were increased but the other constituents such as combined amino acids, ATP and its related compounds and betaines were decreased in all specimens.