This study is designed to observe the development of skeleton of Sakhalin sole Limanda sakhalinensis in order to use the findings as the basic data for the taxonomic research. As for the development of skeleton, on 20 days of the hatch when its average total length was 5.86 mm, the clavicle and the paraspenoid in the cranium were ossified. As for the jaw bone, the premaxillary and the dentary were ossified. On 28 days of hatch when its total length was 7.05 mm, 25 neural spines and 22 hemal spines were ossified and 5 fin rays appeared. On 34 days of hatch when its average total length was 8.40 mm, the end of tail was twisted by 45° and 3 hypural bones were ossified. On 48 days of hatch when its average total length was 10.1 mm, 2 actinosts below the postcleithrum were ossified. On 54 days of hatch, when the average total length was 10.4 mm, the ethmoid, prootic and exoccipital were ossified, thus completing the ossification of skeleton.