Total lipid (TL) content of sea squirt (Ureungsweng-ee), Halocynthia roretzi, and Mideuduck, Styela clava, were 2.0%, 2.1%, respectively. Reviewing the composition of each lipid fraction in total lipids of sea squirt and Mideuduck, it was found that contents of neutral lipids (NL) (36.6%, 36.3%) and phospholipids (PL) (46.2%, 44.5%) were high, while that of glycolipids (GL) (17.2%, 19.2%) was low. The NL of sea squirt and Mideuduck were mainly consisted of triglyceride (49.0%, 59.6%) and free sterol (25.8%, 22.0%), and followed by diglyceride (9.4%, 7.7%), monoglyceride (6.0%, 4.2%), free fatty acid (4.6%, 1.9%) and esterified sterol and hydrocarbon (5.2%, 4.4%). And main lipids in PL were phosphatidylcholine (48.6%, 46.7%) and phosphatidylethanolamine (32.4%, 35.0%), and followed by phosphatidylinositol (9.8%, 7.0%), phosphatidylserine (5.7%, 5.8%) and an unknown substance (3.5%, 5.5%). Fatty acid composition was not significantly different among TL, NL, PL and GL contained in sea squirt and Mideuduck. The major fatty acids of TL in sea squirt and Mideuduck were eicosapentaenoic (21.3%, 18.3%), docosahexaenoic (16.3%, 14.2%), palmitic (13.8, 16.3%) and oleic acid (8.5%, 7.0%), respectively. Fatty acid composition of PL and NL were similar to those of TL. In case of GL fraction the major fatty acids were gadoleic (15.7%, 14.7%), palmitic (13.5%, 14.7%), stearic (11.6%. 9.8%) and oleic acid (8.0%, 8.1%).