To Investigate the distribution of resting eggs at the intertidal zone, Gomso Bay, samples were taken from the top of the sediments to 10 cm depth at four sites using a cylindrical corer in February, 1997. Additional samples were also taken from one station at subtidal zone to compare the distributions between the inter- and subtidal zones. The resting eggs of few copepods, Acartia pacifica, Centropages abdominalis, Calanopia thompsoni, and Tortanus forcipatus were studied. Mostly, the abundance of the resting eggs in the lower intertidal zone was greater than that in the upper intertidal zone, but was not significantly different from that in the subtidal zone. The abundance of the resting eggs in the intertidal sediments was related with the grain-size and moisture content of sediments. Intertidal sediments are potential egg banks like subtidal sediments.