For the effective utilization of mackerel as a food sauce, the processing conditions of the frozen seasoned mackerel meat and the changes in taste compounds during its frozen storage were investigated. To prepare the frozen seasoned mackerel meat, the mackerel was headed, gutted manually, washed with tap water and deboned with the meat seperator. Then it was mixed with additives such as emulsion curd(32.1%, w/w), table salt(0.5%, w/w), sugar(2.0%, w/w), sodium bicarbonate(0.4%, w/w), polyphosphate(0.2%, w/w), monosodium glutamate(0.2%, w/w), onion powder(0.3%, w/w), garlic powder(0.1%, w/w), ginger powder(0.1%, w/w), soybean protein(3.0%, w/w) and sodium erythorbate(0.1%, w/w). This seasoned fish meat was frozen with contact freezer, packed In a carton box, and then stored at $-25^{\circ}C$. The moisture and lipid contents in the products were 70.8-71.7% and 10.9-11.3%, respectively. The taste compounds of the frozen seasoned mackerel meat were free amino acids(1625.0-1692.0mg/100g), nucleotides and their related compounds(316.6-366.8 mg/100g) as well as total creatinine(270.2-311.8 mg/100g), and small amount of betaine and TMAO. In free amino acids, the predominant ones were histidine, lysine, glutamic acid and arginine. It was supposed from the results that principal taste compounds of frozen seasoned mackerel meat were free amino acids, and that total creatinine, TMAO, TMA and betaine as well as nucleotides and their related compounds also played an assistant role.