Acoustical backscattering characteristics of Japanese anchovy can be estimated by Kirchhoffray mode model (KRM model) due to estimate exact body and swim-bladder shape of the fish, the samples were rapidly frozen by dry-ice and alcohol. X-ray photos for ventral and lateral direction for 6 samples were taken and the 3D coordinates of the body swim-bladder were estimated by digitizing from the photos. The angles between the axis of body and swim-bladder were about 9˚ at 38kHz and 7˚ at 120kHz, 200kHz. General formula of TS and BL estimated were 〈 TS38kHz 〉=20logBL-67.3, 〈 TS120kHz 〉=20logBL-66.6, 〈 TS200kHz 〉=20logBL-67.0. As a result, we confirmed KRM model is very useful to estimate TS (Target Strength) for design of experiment and it also can be applied to estimate the abundance of Japanese anchovy distributed by 2 frequency difference method in the survey area.