(1) Some preliminary examinations were carried out (Table 1_??_4) on the methods for the analysis of acid-soluble phosphorus compounds of meats. (2) The acid-soluble phosphorus compounds of whale lean meat (chilled) were analysed (Table 5). (3) Postmortem changes of acid-soluble phosphorus compounds of the muscle of rabbit as a warm blooded animal and carp as a cold blooded animal were tasted during the storage of 96 hours at 0_??_4°. Both muscles seemed to enter inter into full rigor, with the disappearance of ATP, in about 24 hours after the death. Differences of contents of the compounds, between bosh muscles were discussed (Table 6_??_9 and Fig. 3). (4) Changes of acid-soluble phosphorus compounds of frigate mackerel were studied to know how the immediate treatments after the catch have effects on the autolysis. Remarkable differences of contents of the compounds and the onset of rigor were recognized between the muscles of instant death and death in agony (Table 10, 11 and Fig. 2).