This study examined the taste, nutritional and functional characterizations of commercial seasoned sea squirt Halocynthia roretzi (CSS). Total taste values of CSS ranged from 7.6 to 69.5 and the major free amino acids were glutamic acid and aspartic acid. Total contents of amino acids in CSS ranged from 5.91 to 7.59 g/100 g and the major amino acids were also glutamic acid and aspartic acid. When taking 100 g of CSS, the minerals that could be expected to have functional health effects (minerals whose levels were above 10% of the recommended daily requirements) were P, Mg and Fe. Other minerals were also present in non-negligible quantities. In terms of the functional properties of CSS, ACE inhibitory activity was 21.2-37.1%, antioxidative activity was 55.4-90.4%, xanthine oxidase inhibitory activity was 52.9-76.6% and ${alpha}$-glucosidase inhibitory activity was 0-32%. Antimicrobial activity against Vibrio parahaemolyticus was not detected, but activity against Staphylococcus aureus, groups such as KB, GG, CY, DN, HC and KH, and against Escherichia coli groups such as SF, WD, KB and GG, was detected.