This study was conducted to investigate the faunal composition and distribution patterns of macrobenthic community in the deep sea sediments of the KODOS area, the northeastern Pacific Ocean during May 1996. Benthic animals were collected at 25 stations using a spade type box corer. Sediments were sieved through -.3 mm mesh screen. A total of 17 faunal groups in 9 phyla and 363 specimens were identified. Nematoda was the most abundant faunal group which accounted for 30.0% of total abundance. Other dominant faunal groups were foraminiferans (25.1%), harpacticoids (10.2%), xenophyophores (5.2%), and polychaetes (4.7%), Polychaeta was a typically dominant component of macrobenthic community in the study area except traditionally recognized meiofauna taxa. Mean occurrence number of faunal taxa was ca. 6 per 0.01 m$^$2/, and mean density was estimated as 1,288 indiv./m$^$2/. The abundance of whole fauna and that of each faunal group was highest at the surface layer of sediment, and decreased monotonously along the sediment depth; 98% of faunal abundance was found within 10 cm depth layer.