The surimi processing from jack mackerel and white croaker muscle using acidic and alkaline solubilization was evaluated. The optimum pH for solubilizing protein in acidic and alkaline range was around 2.5 and 10.5, respectively. The optimum pH value for recovery of protein was around 5. The protein solubility was decreased with increase of salt. The homogenized speed and time for maximum solubility were below 9,500 rpm and 30s, respectively The optimum ratio of water to minced muscle was 6 by evaluating breaking force, deformation and whiteness of cooked gel. The protein yield of alkaline processing is higher than that of conventional processing. In addition, the waste water of conventional processing had high solid, nitrogen content and chemical oxygen demand compare to those of acidic and alkaline processing.