ABSTRACT In this work, a reversed phase chromatography tandem mass spectrometry has been used for analysis of 23 perfluoroalkyl substances in marine fish muscle samples. Fish samples was collected, codded and dried via freeze-dried and homogenised, and poly/perfluoroalkyl substances (PFASs) were extracted by ultrasonic assisted ion pair liquid-liquid extraction. The extractant was then cleaned up with solid phase extraction with different absorbents. To avoid carry-over, contamination/losing target analytes during SPE step, a simple one-step centrifugal SPE was used. All parameters of the analytical method such as linearity range, stability of analytical signal, LOD, and LOQ of the analytical method have been investigated and presented. Limit of quantification of the method was from 0.04 µg kg−1 to 0.45 µg kg−1 for the wet weight sample. Matrix effect was investigated and eliminated by solid phase extraction. Overall recovery of the PFASs in range of 44%−132% was achieved. Excellent repeatability of analytical signal in both short-term and long-term were below 9.0% and 16%, respectively. The analytical method has been validated by using certified reference material, NIST 1947. The validated analytical method was then used for analysis of PFASs in edible fish samples that collected in several coastal sites in Vietnam. The results showed that the main compounds in marine fish samples were perfluorooctanesulfonate (PFOS) and 2:6-FT. However, concentration of PFOS and its derivatives in all analysed marine fish samples was below European Union maximum allowable concentration.