The midpoint cytotoxicity (NR50 values) of 109 chemicals including alcohols, aromatics, phenols and pesticides to goldfish scale GFS cells were compared with the fish acute toxicities and with the 1 - octanol/water partition coefficient (Pow). The NR50 values were significantly correlated to the available acute toxicity data for fathead minnow (n=31, r=0.958, s=0.480, F=325) and guppy (n=29, r=0.957, s=0.482, F=294).The Pow gave a good correlation in simple linear regression analysis for all compounds excluding 8 compounds that the NR50 values could not be obtained for their low solubility in culture medium.For 29 narcotic type of compounds, the regression analysis revealed a high correlation between the NR50 values and Pow, and appeared to give a baseline cytotoxicity.And also, the regression analyses between NR50 and Pow for some types of compounds were discussed.These results suggest that NR assay is useful for prediction of acute toxicity to fish and studies of quantitative structure-activity relationships (QSARs).