Salted mackerel tuna is one of the preserved fish products by salting and drying method. Development of salted fish product is needed to reduce saltiness and enhace its appearance and texture. The purpose of this research was to characterize “pempek” which is product development of salted mackerel. The methods of this research are divided into 2 stage. First stage defined ratio of the salted fish’s meat : tapioca flour (1:4, 2:4, 3:4, 4:4) and egg concentrations (10%, 20%, 30% of tapioca flour (w/w)) in making ”pempek”. The second stage defined the fish-bone flour’s concentration (25%, 50%, 75%, 100% of fish-bone flour yield) added in making ”pempek”. The result of stage 1 showed that the formulation that used in the stage 2 was ratio of salted fish’s meat : tapioca flour 3:4 and 20% egg. The result of stage 2 showed that ”pempek” added with 75% fish-bone flour had no significance different toward sandy texture with ”pempek” control. Its characteristics were had brown colour, slightly aroma of salted fish, slightly salty, slightly not hard but slightly elastic, not sandy with high overall acceptance by panelists.”Pempek” of salted mackerel added with 75% fish-bone flour had 49.59% moisture, 36.26% carbohydrate, 10.79% protein, 2.35% ash and 1.02% fat content. The content of calcium, fosfor and salt in salted mackerel’s ”pempek” added with fish-bone flour were higher (1.4%, 0.12%, and 1.79% respectively) than commercial ”pempek”, which were (0.015%, 0.06%, and 0.76% respectively).