Due to change of various marine environments according to seawater temperature rising, Japanese common squid(Todarodes pacificus), which was distributed in East Sea, was recently caught in Yellow Sea during a summer season from 2006. The fishery resources density research was carried out in Korea-China Provisional Water Zone using trawl fishing gear and acoustics in National Fisheries Research & Development Institute in Korea. This paper showed the analysis on the acoustical backscattering strength by two frequencies(38kHz, 120kHz) for Japanese common squid by acoustical scattering theoretical model based on size distribution for survey period, and estimate the density distribution for squid s integrated layer which was extracted from any scatterers distributed in water column using two frequency difference method which has been used to distinguish fish shoals or specific target scatterers from sound scattering layer which is composed of various zooplankton. Furthermore, the entire range of their density estimation was suggested using by Monte Carlo simulation under considering each uncertainty such as size distributions or swimming angle and so on in survey area.