The purposes of this study were to establish the reference values of element concentrations and to estimate the food safety and the nutrient values of essential elements in the aquaculture fish products in Taiwan. 31 species of fishes, 4 species of crustaceans and 3 species of molluscs were collected from 11 aquaculture areas in Taiwan from September to November in 2004 to 2006. Concentrations of Ag, As, Cd, Co, Cu, Fe, Hg, Mn, Se, Sr and Zn in the muscles were analyzed. The results showed that the concentrations of those elements had significant difference among teleosteans, crustaceans and molluscs, excepted Hg and Se. Essential element concentrations in Cu, Sr and Zn were higher in invertebrates (shellfishes) than in vertebrates (teleosteans) but Co, Fe and Mn were higher in molluscs than others. All concentrations of non-essential elements excepted Hg were higher in molluscs. Significant species-differences were also found in our results, but not in the concentrations of Ag and Co in teleosteans. Among teleosteans, Trachinotus blochii (As and Se), Anguilla japonica (Cd and Zn), Lates calcarifer (Cu), Carassius auratus auratus (Fe), Epinephelus coioides (Hg), Rachycentron canadum (Hg) and Chanos chanos (Mn and Sr) contained the highest concentrations, showed in parenthesis. Whereas among shellfishes, Haliotis diversicolor (Ag), Meretrix lusoria (As, Cd, Co, Fe, Mn, Se and Sr), Corbicula fluminea (Co and Se), Scylla serrata (Hg and Zn) revealed the highest concentrations of those elements. The results were seminar to previous literatures reported for uncontaminated aquatic environment area worldwide, so they could be the reference values of element concentrations in the aquaculture fish products in Taiwan. The element concentrations in this study were all below the worldwide food safety standards of inorganic As = 1.0, Cd (for fish and crustaceans) = 0.2, Cd (for mollusks) = 2.0, Cu = 10, total Hg = 0.5, Se = 1.0 and Zn = 50 £gg / g wet wt. Based on the normal dietary habit of Taiwanese by consume 400g fishes and 200g shellfishes every week, the element concentrations of weekly intake were bellowed the standards of inorganic As = 15, Cd = 7 and organic Hg = 1.6 £gg / kg of body / week by PTWI, and could obtain more than 100% to Co and 58% to Se of RDA standards at the same time.