This study was performed to evaluate the food value of starry flounder Platichthys stellatus reared in different salinity. Results of salinity experiment in starry flounder clearly showed that there were no significant difference among cohesiveness and hardness except springiness. Proximate composition of muscle, crude lipid at the salinity 0 psu was significantly higher than those 15 psu and 33 psu, but there was no significant difference in terms of crude protein, moisture and ash. While variations in some amino acid composition, serine and threonine contents were observed among fishes reared in different salinity of water, but no significant difference among the other amino acid contents. Muscle fatty acid composition showed significant difference among C16:0, C16:1n-7, C20:1n-9, C22:5n-3 and C24:0. Results of a sensory evaluation clearly indicated that there were no significant difference in odor and color of fish muscle reared in different salinity. But taste, texture and overall acceptability showed the lowest values in 0 psu.