The findings of this study represent the first report, to the authors’ knowledge, of CCAAT/enhancer binding protein (C/EBP) cDNA sequence in a fish species. C/EBP ϵ of Japanese flounder was 1861 bp in length (ORF of 822 bp) encoding for 274 amino acids, with a calculated molecular weight of 30 kDa. Japanese flounder C/EBP β was found to be 1561 bp in length (ORF of 1041 bp), encoding for 347 amino acids and a calculated molecular weight of 39 kDa. These genes were expressed in various fish organs, tissues and secretions. C/EBP ϵ was detected by Northern blot from total RNA of head and posterior kidney, heart and spleen. However, RT-PCR also detected C/EBP ϵ in brain, spleen and peritoneal cavity fluid and peripheral blood leucocyte cDNA. C/EBP β was detected by Northern blot analysis in the head and posterior kidney, spleen, intestine, liver, brain, heart, gill and testis and further found by RT-PCR to be detected in mucus, peritoneal cavity fluid, peripheral blood leucocytes and eye cDNA. Phylogenetic analysis placed the Japanese flounder C/EBP β within the same cluster as previously reported C/EBP β sequences. However, Japanese flounder C/EBP ϵ sequence data were not found to cluster with the three reported mammalian C/EBP ϵ sequences currently available. Understanding C/EBP transcriptional gene control in commercially important fish species may lead to a better control of disease.