The effects of gamma irradiation on taste compounds of low salted and fermented squid were investig ated. Salted and fermented squid products were prepared with salt concentrations of 5%, 10%, and 20% and was fermented at 15oC and 25oC after gamma irradiation with a dosage of 2.5~10 kGy. Amino nitrogen (AN), volatile basic nitrogen(VBN), trimethylamine(TMA), and hypoxanthine(Hx) contents were examined during the fermentation periods. Results showed that gamma irradiation had no effect on the initial con tents of AN, VBN, TMA, and Hx compared with non irradiated salted and fermented squid. During the fermentation periods, these contents rapidly increased in accordance with the decrease in NaCl concen tration and irradiation dose, and the increase in fermentation temperature. Specifically, the taste compounds of salted and fermented squid prepared with a NaCl concentration of 10% and an irradiation dose of 10 kGy maintained the appropriate level for the fermentation period at 15oC.