This study was investigated the effort of growth and gonadal development in olive flounder, Paralichthys olivaceus exposed to PCBs Effluent Allowance Concentration, 3.0 ppb in Korea. Total length, body weight and weight gam of fish were no significant differences between two treatments (control: T.L.-110.0 mm, T.W.-9.61 g: treatment: T.L.-112.8 mm, T.W.-9.68 g), however, weight gain of fish unexposed to PCBs wat observed to increase gradually from 100 days after hatching (30 days after treatment). In the indifferentiated gonad to the juvenile stage, the differentiation of the ovary occured at 60 days after hatching (20 days after treatment) and that of the testis occured at 70 days after hatching (30 days after treatment) in two groups. In the ovary, the oogonia and ovarian lamellar appeared 130 days after hatching (50 days after treatment). The spermatogonia and resticular lobule of the testis were observed at 130 days after hatching (50 days after treatment). Testicular cyst appeared 140 days after hatching (60 days After treatment). There was no difference on the development of ovary and testis. There was no obvious difference of sex ratios. Therefore, These results considerate that PCBs have any effect for growth and gonadal development, but a little act for early growth in olive flounder.