This study aims to analyze effectiveness of the resource use under the total allowable catch system (TACs) of Comb pen shell, a species among TAC targeting ones through its stock assessment based on the surplus production model such as the Clark·Yoshimoto·Pooley (CYP) model. Particularly, this study is separated into five analysis periods in order to understand changes in Comb pen shell resource and its efficient use after TAC system implemented in 2001. The results of this study are as follows. First, five sustainable yield curves (SYCs) and exponential growth functions (EGFs) produced by the surplus production model based on Gompertz growth function to compare before and after implementation of the Korean TAC system show that the TAC system has generated a positive stock rebuilding effect for Comb pen shell caught by the diver fishery since 2001. Secondly, five profits based on differences between the sustainable total revenue (STR) and the total cost (TC) with respect to fishing efforts present that the TAC system has increased efficiency of resource use of Comb pen shell caught by the diver fishery after implementation of the Korean TAC system. In conclusion, the Korean TAC system has increased efficiency of resource use as well as has led a positive stock rebuilding effect for Comb pen shell.