As a part of basic investigation for utilizing cultured eel and by-products as a food source, a mineral contents and fatty acid composition of bone and flesh were investigated. Flesh of cultured eel was higher in moisture and crude protein content, and lower in crude ash and lipid content than those of the bone. Mineral of bone were measured 220.72 mg/100 g of Ca, 169.87 mg/100 g of P, 117.05 mg/100 g of Na,92.75 mg/100g of K, 6.18 mg/100g of Cu,5.02 mg/100 g of Zn,2.56 mg/100 g of Fe, and flesh were measured 120.23 mg/100g of CL 150.36 mg/100 g of P, 136.36 mg/100 g of Na, 89.36 mg/100 g of K, 4.02 mg/100 g of Cu, 1.71 mg/100 g of Zn,2.03 mg/100 g of Fe. The major fatty acid in bone and flesh of cultured eel were generally oleic acid $(44.40\%, 43.76\%)$, palmitic acid $(24.19\%,;21.30\%)$, palmitoleic acid $(8.18\%,;7.72\%)$, eicosapentaenoic acid $(5.72\%,;6.65\%)$, myristic acid $(3.96\%,4.34\%)$ in order. The fstty acid composition of total lipid was no significant difference among bone and flesh of cultured eel, However, bone of cultured eel revealed higher content in saturated and monounsaturated fatty acid, while lower in polyunsaturated fatty acid than those of the flesh. It is shown that cultured eel contains various nutrients such as protein, minerals, unsaturated fatty acid, so cultured eel can be regarded as a highly nutritious food.