The market of fishing boat fuel is related to the yield of fishery, fishing season, the price difference between fishing boat fuel and international marine diesel fuel, and the monitoring and surveillance executed by law enforcement. Due to the subsidization of fishing boat fuel, lots of high sulfur fuel have been smuggled to the low sulfur diesel market. The analysis of the sales figure and distribution of the fishing boat fuel has been made to provide corresponding evidence for reference in government authorities amending fishery subsidy administration.