Based on survey of seven large yellow croaker farmers in Ningde of Fujian Province, the paper analyzed the cost structure and the costbenefit level of the cultured adult large yellow croaker. The research results are: (1) Feed, labor and fry costs, the total of three items amounts to about ninetyfive percent of the total cost; (2)To different farmers, the discrepancies in unit cost and cost composition are very obvious; (3)Scale cultivation has no advantage in unit cost, however, largescale company breeding has obvious superiority in breeding benefit; (4)Profit rate on costs floats in a small range, and breeding benefit of the whole industry tends to be stable. Finally, in view of the research results, this paper puts forward the following three suggestions: (1)The government should develop and further promote the artificial feeds to reduce the farming cost with scientific feeding; (2)Economic cooperation organization of mediumscale and smallscale farmers should be established to unify sales of the products and enhance the development strength of the market; (3)The government should take more actions to support the leading enterprise, so as to promote the industrialization development of cultured adult large yellow croaker.