Abstract: Distribution of nutritional composition in muscle tissue was analyzed for rough-toothed dolphin (Steno bredanensis) from the South China Sea coast. Muscle samples were taken from back, belly and tail. The results showed that content of lipids in belly and protein in back muscle were highest. Composition of amino acids was extremely similarity. Glu was highest and Csy was lowest among 18 amino acids. No significant difference for fatty acids composition was observed in different samples. Typical fatty acids found in the major part of animals and fish oil, such as palmitic（16∶0）, palmitoleic acid（16∶1）, stearic（18∶0）, oleic（18∶1）, EPA（20∶5 -3）and DHA（22∶6 -3）dominated in the muscles of rough-toothed dolphin. Very close amount of SAF and MUFA were obtained, which were higher than total PUFA. The ratio of polyenes -3/-6 was about 0.15~1.31, which is normally higher than 4 and up to 50 in other marine organisms, this value was normally low. Muscles of dolphins were rich in Ca, Mg, Fe and trace metals such as Zn, Cu, Mn, Se. There was no significant difference for the distribution of these metals among muscle samples.