Utilization of soluble protein recovered from surimi wastewater using calcium powder of cuttle bone were examined. The crude ash content of the heat-induced surimi gel was increased linearly by increasing substitution ratio of recovered protein-ATC toward commercial surimi. Moisture (approximately $76\%$) and lipid $(0.2\%)$ contents were not change, but their protein contents were decreased 15.7 to $14.3\%$ depend on increasing of substitution ratio. The white index of the heat-induced surimi gel by color meter was increased up to $10\%$ of substitution ratio. There were no difference between $0\%;and;5\%$ substituted surimi gel in the gel strength. The sensory score on white index and texture of the heat-induced surimi gel did not change in 0 to $10\%$ as a substitution ratio of recovered protein-ATC toward commercial surimi, while decreased in more $15\%.$ The optimal substitution ratio of recovered protein-ATC as a bulking agent was $10\%.$ The heat-induced surimi gel prepared with $10\%$ substitution of recovered protein-ATC was similar to the content and composition of total amino. acids, and superior to calcium content and the ratio of calcium and phosphorus toward those of commercial surimi.