To elucidate the mechanisms by which algal food quality affect Daphnia growths, we measured carbon incorporation rates and respiration rates of Daphnia magna with Cryptomonad Rhodomonas minuta, green algae Scenedesmus acutus and cyanobacteria Synechococcus sp. with varying physiological states as food. Carbon assimilation rates were high with R. minuta and S. acutus and low with Synechococcus sp. showing a similar pattern to the growth rate pattern. There was no clear difference among respiration rates of three algal species. Carbon assimilation rates and respiration rates of D. magna appeared to be independent on Molar C:P ratios in algal foods. Carbon growth efficiencies (incorporated carbon per assimilated carbon amount) were lower when D. magna fed with Synechococcus sp. than fed with R. minuta or S. acutus. Analysis of variance results show that carbon assimilation rates which were sum of incorporation and respiration rates and carbon growth efficiencies were only dependant on species affiliation. Overall, our results showed that algal species with varying ${omega}3$ polyunsaturated fatty acid content led different carbon incorporation rates and overall carbon assimilation rates of D. magna.