Polyunsaturated fatty acids (PUFA) in the marine oils make them very useful in the, preventation and treatment of cardiac diseases and cancer. The PUFA are used as an additive, to the nutrition diets for the pregnant women to increase the infants" IQ. To test whether the liver and/or tissue of sharks from Presian Gulf might be a source of commercially valuable, PUFA and other fatty acids, 5 sharks were caught from Persian Gulf waters near the Bushehr, Port. The lipid from livers and tissues was extracted using the Bligh & Dyer method, and, analyzed for fatty acids by gas chromatography. The lipid content of livers and tissues was 3-, 58.8% and 0.8-2.04%, respectively. The w-3 fatty acids in the sharks livers and tissues oils were 18.027-29.814% and 2.21-20. 512 %, respectively. The wide variation in the lipid content and fatty acid composition of the sharks liver and tissue oils is due to parameters such as kind age, migration conditions, total weight and weight of liver of the species. The notable values lipid content and w-3 fatty acids in the sharks in Persian Gulf impliy that the fish can be, considered as the main source of the so-called fatty acids.