Although ex situ target strength (TS) measurements using dual- and split-beam systems have become the primary approach of estimating fish abundance, theoretical model estimation is a powerful tool for verifying the measurements, as well as for providing values when making direct measurements is difficult. TS values for 20 samples of live bambooleaf wrasse (Pseudolabrus japonicus) whose target length (TL) ranged between 13.7 and 21.3 cm were estimated theoretically using the Kirchhoff-ray mode model, and the TS values for 18 live fish samples were additionally measured at ~0° tilt angle to the swimming aspect using a tethered method at a frequency of 120 kHz to verify the theoretical values. The digitizing intervals used to extract the fish body and swim bladder morphology in the X-ray photographs significantly affected the calculated TS patterns, but variations based on the speed of sound and density ratio values for the general range of fish flesh were relatively small (within 1 dB). Close agreement was observed between the measured and theoretical TS values, and the correlation between the average TS and body length of the fish could be calculated accurately as <TS120kHz>= 20logTL (cm) –71.6 using the theoretical method.