This study investigated luring distributions by water layer of common squid which were targeted by angling fishing vessels equipped with LED and metal-halide lamps using a scientific echosounder with a 120 kHz frequency in order to develop energy-effective underwater fish aggregation devices. In the analysis, angles of a transducer were changed from 0° to 45° and were rotated every 10° horizontally. It was shown that common squid were densely distributed from the surface to 40 m and they were also distributed in directions of 10°∼+30°, -30°∼-60°, and -120°∼-130°with the head of vessel as the center. Comparative results of angles of transducer on acoustical densities of common squid distributing in 21~40 m water depth showed an average 101.8 m2/nm2 in vertical direction of 0°, 12.3 m2/nm2 in angle of 30°, and 42.4 m2/nm2 in angle of 45°, respectively. It implied that more considerations on acoustic scattering strength by incidence angle direction of the transducer and swimming oriental angle direction of common squid would be required.