Effect of PCBs on the skin and gill development of olive flounder, Paralichthys olivaceus were investigated by histological methodology and morphometric data. The olive flounder were exposed to limit concentration of effulent of PCBs (3.0 ${mu}g/L$) for 60 days. Skin development can be classified into four stages: SSEL (simple squamous epithelial layer), MCA (mucous cell appearance) & CCA (club cell appearance) DLA (dermal layer appearance), and SEL (startification of epidermal layer) stages. Gill development had five stages: GFA (gill filament appearance), IGFE (identification of early gill filament epithelial cell) MCA (mucous cell appearance), PCA (pillar cell appearance), and FGL (formation of gill lamella) stages. The periods of structural completion of skin and gill were 22-30 days and 23-30 days after hatching in the exposure group respectively. The process of development of skin and gill of the exposure group was very similar to that of the control group. Therefore, PCBs (3 ${mu}g/L$) have no influence on the development of skin and gill in the larval stage of olive flounder.