Golden mullet (Liza aurata) is one of the bony fish in the South basin of Caspian Sea and this work was conducted to study the fatty acids profiles with special emphasis on the omega-3 essential fatty acids in oils extracted from golden mullet fillet in fresh and salted condition. The fatty acids composition has been determined by gas-liquid chromatography. The results showed that unsaturated fatty acids were dominated in both fresh and salted tissues with 53.49 and 63.51%, respectively. Amounts of EPA and DHA in fresh tissue were 3.43 and 2.57% and in salted were 7.62 and 5.84%, respectively. Amount of total omega-3 fatty acids in the fresh and salted tissues were 6.62 and 14.57%, respectively. It was found that the amount of PUFA, especially EPA and DHA in the salted tissue had a higher amount than the fresh, while the lipid content is lower. These results were significant at a level of 95% (p<0.05). Golden mullet Liza aurata is a good source of PUFA and is one of the best sources of omega-3 essential fatty acids compared to some of freshwater fish of Caspian Sea.