The results analyzed of the actual state of medium size two-boat trawler fishery based on the cost expended in 1975 are as follows: According to the calculation of interest, the total cost of this fishery comes to ￦ 55,353,807, and in this account, the production cost comes to ￦ 49,747,383 (89.9%) and the material cost comes to ￦ 27,027,662(48.8%), the labour cost comes to ￦ 10,381,013 (18.8%) the expenses, ￦12,338,708(22.3%) and commision and interest comes to ￦ 5,606,424 (10.1%). As above the fishery comes is 90% of production cost for the expense of production. The ratio of cost element to the total cost 100 is as follow: Fuel: 23.6%, allocation: 14.3%, fishing gear: 14.1%, boat repair: 13.0%, fish box: 8.5%, ice: 14.1%, commission: 6.9%, food cost: 4.5%, interest: 3.2%, transportation fee: 2.8%, consumption: 2.6%, tax: 2.5%, depreciation: 2.4%, administrative expense: 1.6%. The unit cost of catches to each box, including the interest, cames to ￦ 2,167 and not calculating the interest it comes to ￦ 2,098. The cost production to each kg comes to ￦ 114 including interest, without interest, it comes ￦110. When the production cost comes to 90.6%, it comes to 9.4% of total revenue. The reason which this fishery brings low income is that the boats are almost old and semi-diesel engine is used. So, fuel expense and repaire expenses needs too much. Acconding to above this fishery needs to replace new boat and new engine. And new are for this fishery needs to bring under cultivation in order to bring good income with the new method for this fishery. Specially, this fishery brings low income from July to September because of its rest from labour. And so, the expenses, item, and account of money, and the trust money the cost element are not showed in August.