Study on acoustical estimation of distribution and abundance of isada krill Euphsusia pacifica Hansen, off the Sanriku and off the Jhoban, northern Japan Kazushi Miyashita*1, Ichiro Aoki*2, Tadashi Asami*3, Hideki Mori*4, and Kenji Taki*5 *1 Japan Marine Fishery Resources Research Center (JAMARC) *2 The University of Tokyo *3 Tokyo University of Fisheries *4 Hokkaido University *5 Tohoku National Fisheries Research Institute In this study, we examined acoustical estimation of distribution and abundance of isada krill Euphausia pacifica Hansen using two-frequency algorithm with the theoretical scattering model. In April 1997, the acoustic survey and midwater trawling were conducted in the daytime off the Sanriku coast and Jhoban coast, northeastern Japan. The acoustic data, collected with a two-frequency quantitative echo sounder system (38kHz and 120 kHz), were used for analysis. In this survey are, midwater trawling showed that isada krill and juvenile walleye pollock Theragra chalcogramma were mainly distributed. There were two patterns of frequency characteristics in back-scattering strengths (SV) at two frequencies: one was the case when the SV difference (SV120-SV38) between two frequencies was relatively large (10dB<!bSV<15dB), and the other was relatively small (!bSV<2dB). The former was isada krill and latter was walleye pollock. The biomass density of isada krill was very high in the area off the Sanriku coast, and relatively low in the area off the Jhoban coast.