This study was carried out to evaluate the chemical and sensory quality of sand smelt (Atherina boyeri) treated with marinating solution containing either 10% NaCl+2% acetic acid or 10% NaCl+3% acetic acid at 4 degrees C for 120 days. The fish-to-marinating solution ratio was 1:1. According to the results of the chemical composition analysis of the fresh and marinated sand smelt, a significant increase (P<0.05) in ash and fat content and a decrease (P<0.05) in protein and moisture content were determined. In fatty acid analysis results, it was seen that there existed a decrease in unsaturated fatty acids in the marinated samples, and it was understood that the samples which had been marinated by using 2 and 3% acetic acid at the end of the storage period for 120 days were not spoilt according to the results obtained from the pH, thiobarbituric acid (TBA) and total volatile basic-nitrogen (TVB-N) analysis and sensory analysis. When comparing all parameters of group 2% with group 3%, the differences were statistically insignificant (P>0.05). However, it has been thought that only 3% acetic acid was suitable for marination of sand smelt because of the pH value of group 2%.