Acoustic target strength (TS) of 12 commercially important fish species caught in the Korean waters had been investigated and their results were presented. Laboratory measurements of target strength on 12 dominant fish species were carried out at a frequencies of 75 kHz by single beam method under the controlled condition of the water tank with the 241 samples of dead and live fishes. The target strength pattern on individual fish of each species was measured as a function of tilt angle, ranging from -45˚ (head down aspect) to 45˚ (head up aspect) in 0.2˚ intervals, and the averaged target strength was estimated by assuming the tilt angle distribution as N (-5.0˚, 15.0˚). The 75 to fish length relationship for each species was independently derived by a least - squares fitting procedure. Also, a linear regression analysis for all species was performed to reduce the data to a set of empirical equations showing the variation of target strength to fish length and fish species. An empirical model for fish target strength(TS, dB) averaged over the dorsal aspect of 158 fishes of 7 species and which spans the fish length(L, m) to wavelength(λ, m) ratio between 6.2 and 21.3 was derived: TS: 27.03 Log(L)-7.7Log(λ)-17.21, (r2=0.59).