Total yearly landing of gray mullet ( Mugil cephalus, Linnaeus) in Taiwan were over3,800 mt, mainly come from brackish water aquaculture. Pacific saury ( Cololabis sairo)is one of the most important landings caught from deep sea, which catches was over90,000 mt in 2003. The purpose of this study is to implement various processingconditions to develop some new type products, which will increase the utilization andprofit of gray mullet and pacific saury.Smoking is one of traditional methods to process fishes. It is the best way to preserve theappearance, texture and to bring up unique flavor, and will extend preservative time.The raw fish soaked with salt water, rice wine, mirin or natural herbs and then smoked.After vacuum packed, the quality changes (color, texture, VBN, TBA, and APC) ofproducts were analyzed at monthly interval during storage(5℃ and -20℃) period, andwere also the compared product acceptability by sensory evaluation.