This study was undertaken to find out distribution and contamination sources of hazardous microbes through microbial hazard analysis on the processing steps of surimi-based imitation crab (SBIC). As a results of analysis of 9 hazardous microbes for 16 raw materials and 8 processing steps, no Samonella spp. and Escherichia coli were detected in all samples. Level and distribution of hazardous microbes in mixed color were similar to those of surimi. Changes of aerobic plate counts (APC), psychrotropic bacteria, coliforms, Staphylococcus aureus and Vibrio parnhaemolyticus showed similar trends at different processing steps. Thermotrophic bacteria and aerobic sporeformers were not detected until mixing step and feeding step, respectively and not reduced after cooking step. According to the comparison of APC at each step, it was suggested that surimi, workers and silent cutter at mixing step, and mixed color, workers and bundler at packaging step were the major contamination sources of bacteria.