As a part of investigation for utilizing seafood processing by-products as a functional food source, we investigated the processing condition (extraction methods and autoclaving time) of a functional calcium-based powder from fish bones and its characteristics. The calcium-based powder from Alaska pollack bone by autoclaving in water showed lower in the calcium content and higher in the yields and the soluble calcium ratio than those from fish bone by the other calcium extraction methods. As the autoclaving time elapsed up to 40 min, the content and soluble ratio of calcium increased, and the yield decreased. On the other hand, there were no difference found in those among calcium-based powders autoclaved for 40 min and over. Judging from the results, the calcium-based powder from Alaska pollack autoclaved in water for 40 min (CAP) was superior to those from fish bone by the other processing condition. The CAP was mostly solublized by shaking (37℃) for 1 hr at the acidic condition (pH 2.0). The soluble calcium ratio of acid-solubized CAP was about 59% by shaking (37℃) for 3 hr and over at the neutral condition (pH 7.0).