Frozen Pacific saury (Cololabis saira) was thawed and steam cooked. After the treated fish was cooled, it was processed into two types of flesh. One was the flesh with skin and dark muscle (WSDM), and the other was the flesh without skin and dark muscle (WOSDM). The two types of flesh were then ground into 2 mm, 3 mm and 5 mm die separately. Six-type (two-type flesh × three-type ground die) minces were mixing with salted and blended surimi and with vegetable; and then restructured into a form of 8 cm × 4 cm × 1 cm steak. After frozen, the restructured steak were battered and breaded, and then stored at -20℃. The moisture of flesh WSDM was lower than that of flesh WOSDM, but the crude fat of flesh WSDM was higher than that of flesh WOSDM. After frying, the toughness of restructured Pacific saury steak WSDM was lower than that of steak WOSDM (p < 0.05). During processing, the pH does not change significantly. The VBN and TBA of flesh WSDM and WOSDM were increased after steam cooked. However, the VBN and TBA of fried restructured Pacific saury steak with WSDM or WOSDM were decreased. The chemical properties of minces and texture properties of restructured Pacific saury steak were not changed with ground 2 mm, 3 mm, or 5 mm die. However, the aerobic bacteria of minces have been increased. The results of sensory evaluation showed that texture, flavor and acceptability of six-type restructured Pacific saury steak were above the like degree.