Sardine is an economic fish industry product in Indonesia. Sardin fish oil of fish meal by-product can be processed into ethyl ester as a food grade product. The purpose of this study were to determine the chemical and physical the best ethyl ester of Semirefined and refined oil from sardine fish meal by-products. Results showed that heavy metals detected was cadmium (Cd) value, i.e. 0.02 ppm. SFA content of crude oil sardines was 29.39% with palmitic acid (16.24%) as the predominant fatty acids. The MUFA content amounted to 14.87% with palmitic acid as the predominant fatty acid (5.76%). The PUFA content were 35.47% with DHA (17.07%) as the predominant fatty acid, while EPA amounted to 13.82%. Semirefined oil transformed into Semirefined ...