Sensory and physical qualities and palatable compounds of cultured flounder muscle were compared with the wild ones. No differences were seen in the contents of the moisture, lipid, protein between cultured and wild dorsal muscles, however, sensory panels preferred the wild fish to cultured ones because of the texture and taste of wild fish, and they could differentiate the degree of difference in the texture and taste property distinctly. Raw meat of the wild fish was harder and more elastic than the cultured ones, however, the cultured meat was harder and drier than the wild ones once they were cooked. The results of physical properties were similar to the results of sensory evaluation. Alanine was the most abundant compound among the free amino acids which make meat palatable and followed by glutamic acid, proline, methionine, and glycine. There was no difference in total content of free amino acids between two fish muscles. ATP was the most abundant among all nucleotides and their related compounds in both fish muscles followed by IMP, ADP, AMP, however, the total content of those was greater in wild fish muscle (9.4 ${mu}$mole/g) than in cultured fish muscle (6.7 ${mu}$mole/g).