The components of the boiled extracts of the flesh, the, head, the intestines, and also the combination of these parts of ‘Niboshi’ were mutually compared quantitatively, and the free amino acids in them were also inspected by paper-chromatography. From these it was assumed that the inferiority of the taste of this boiled extract to that of ‘Kombu’( Larninaria japonica ) as the broth would be due to higher fats content of the former than the latter.