This study was conducted to develop food for the elderly, which are well-shaped and easy to chew and swallow. The amounts of water and gelatin were adjusted to facilitate breaking down of the food with the tongue. In the aging society, it is necessary to support the development of a variety of products that can ease the intake functions of swallowing and chewing, while complementing with the essential nutrients supplements; such products can be actively commercialized in the elderly industry. Various types of food, for elderly with difficulties in chewing and swallowing, were used for sensory assessment. Sensory panel consisted of 10 dietitians (10 women) in nursing care facilities. The sensory optimal composite recipes were determined by central composite design (CCD). The sensory measurements were significantly different in the appearance (p<0.01), saltiness (p<0.01) and overall quality (p<0.01). The optimum formulation of pan fried flat fish, calculated by numerical and graphical method, was 8.54 g of salt and 6.34 g of olive oil. Moisture content, hardness, and adhesiveness of pan fried flat fish were 84.77%, 250, and －1.20, respectively. The result showed that easily chewable and swallowable pan fried flat fish for the elderly will have sufficient competitiveness, considering its safety, taste, and preference. This study may provide the basic materials for the development of easily chewable and swallowable foods for elderly.