1398-1403The present study was undertaken to investigate the nutritional composition such as protein, lipid, carbohydrate, and ash of Sepioteuthis lessoniana liver. The liver was collected from the fish landing centre and the proximate composition total protein, carbohydrate and lipid content were found to be 31.16 ± 0.28%, 3.9 ± 0.05% and 21.06 ± 0.11%, respectively. The moisture and ash content of the S. lessoniana liver were recorded as 52.1 ± 0.17 % and 8.03 ± 0.05 %, respectively. The heavy metal content was estimated by acid digestion method and was found to be as follows: Cd-0.020 ppm, Cu-2.723 ppm, Mn-1.121 ppm, Ni-0.109 ppm, Pb-0.190 ppm, and Zn - 0.522 ppm. The present study concluded that the S. lessoniana liver (non-edible part) is suitable for human consumption, and is good for aquaculture and poultry feed formulations