This study is Taiwan’s first application of scientific fish surveys to estimate the remaining stock of mackerel in the spawning grounds of Yilan Bay, and estimates the existing resources of mackerel in the waters of Yilan Bay by using the current international customary non-fisherydependent methods. Therefore, it was also Southern Australia. The main fishing season of the fish-bellied mackerel caught by the net fishing boats is hoped that the research results can continue to use this fishery resource. The test method is to use experimental boats or rented fishing boats to conduct scientific fish surveys in the sea area of the mackerel spawning ground. Through actual underwater acoustic surveys, the relationship between the existing stock of mackerel and the hot area of fish infestation and the environment is estimated. Using fisheries independent methods to estimate the existing resources of mackerel, understand the ecological characteristics of mackerel from the perspective of fisheryies independence, in order to provide fishery authorities with a reference when planning spawning ground sea area protection and fishery resources conservation, and it is expected to be beneficial. Sustained use of the fishery resources of mackerel, maintains the economic system of the fishing village, conforms to the public and mainstream perceptions, and improves fishery behaviors that destroy ecological concerns.