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Mackerel (Rastrelliger kanagurta L) is widely available and contains nutrients. This fish has potential forprevention malnutrition problems in Indonesia, especially in South Sulawesi Province, but their utilization isnot optimal. The aims of this study was to determine nutrient content and acceptability biscuits subtitutes fromflour of mackerel fish. The design of this study was experimental by making biscuits through substitution withmackerel fish flour and divided into four concentration formulas, F0 = 0%, F1 = 5%, F2 = 10%, F3 = 15%.Each biscuit was subjected to a acceptability test using the organoleptic test method using hedonic scale.Analysis of protein content using the Kjehdal method, fat content using the shoxlet method, carbohydratescontent using the Luff Chroll method and minerals content using with AAS. The results of this study thatsubstitution of mackerel flour reduced the acceptance of biscuits, although the decrease was not significantin terms of color (p = 0.061) and texture (p = 0.356). A significant decrease in the acceptability score wasseen in the aroma aspect (p = 0.000) and the taste aspect (p = 0.000). F1 biscuits are the best formula, havinga carbohydrate content of 62.49%, 18.35% fat, 10.72% protein, 10.83 mg/L zinc and 230.95 mg/L iron. Thesubstitution of mackerel flour does not affect for acceptability of the color and texture aspects, but affectsfor aroma and taste, especially if the concentration of the addition is too high. Protein, iron, and zinc levelsincreased in the biscuits formula that was substituted for mackerel fish meal.

Low fish consumption in some parts of Indonesia is caused by the high price of several types of fish. Its include types of fish that have a low social value in the community so it is less desirable although their value of nutrients is very good. Anchovy is actually the best source of calcium and protein. Calcium in white anchovy (Stolephorus sp) is very stable resistant and not easily soluble in water. White anchovies (Stolephorus sp) are excellent as a source of calcium and protein in children who are in their infancy, expectant mothers, nursing mothers and adult women to prevent osteoporosis. When the production volume of white anchovy (Stolephorus sp) is increased, making fish flour is a preservation method, It will make the benefits of anchovy can be maximised. White anchovy flour quality can be measured by proximate characteristics and nutritional quality. Proximate parameters in this study are determination of water content, ash content, peroxide numbers, acid numbers, and saponification numbers. Nutritional quality analysis such as carbohydrates, protein, fat, calcium, iron, fiber, zinc, DHA, EPA and trans fat. The characteristics of the proximate are good and meet the quality standards of a food product from fresh anchovy (Stolephorus sp) such as fiber content, ash content, number of peroxide and trans fatty acids. The best nutritional quality of fresh anchovy (Stolephorus sp) are the content of protein, calcium, iron ,zinc, DHA and EPA.