Cholesterol and cholesterol oxide products (COPs) of Gulbi (Pseudosciaena manchurica) processed and stored at different salting times of 5 hours and 5 days were analyzed. The content of cholesterol was $133.4{pm}5.20;mg/100;g$ in the fresh sample. Cholesterol content was decreased during salting and storage; its contents were $130.3{pm}2.95;mg/100;g$ and $87.2{pm}3.49;mg/100;g$ in 5 hours and 5 days salting samples, respectively. The content of 7-ketocholesterol in 5 hours and 5 days salting samples were $75.2{pm}2.70;{mu}g/100;g$ and $82.4{pm}3.30;{mu}g/100;g$. The 7-ketocholesterol content of salting sample for 5 hours had no significantly difference for 2 days sun drying, but it was dramatically increased during 5 days sun drying and then increased during storage days. $7{alpha}-$ and $7{eta}-hydroxycholesterol$ were not detected in fresh sample, but increased during Gulbi processing and storage. The $7{alpha}-hydroxycholesterol$ was increased during Gulbi processing and storage and a higher level of $658.1{pm}6.20;{mu}g/100;g$ was detected in 5 hours salting sample than in 5 days salting sample after 21 days storage. The $7{eta}-hydroxycholesterol$ also showed similar tendency with $7{alpha}-hydroxycholesterol$; it was largely increased between 7 and 14 days storage in 5 days salting sample.