In this study, the degree of acetylation (DA) and degree of deacetylation (DDA) were determined by Fourier Transform Infrared Spectroscopy (FT-IR) analysis, and their viability was evaluated by the cytocompatibility test with L132 epithelial cells, from samples of chitin and chitosan extracted of Cryphiops caementarius. FT-IR measurements resulted in the successful determination of DA and DDA. Particularly the results showed that, the chitosan CHT-C has the highest DDA (93%), while viability tests employed to determine the cytotoxicity of chitin and chitosan showed that the cell survival rate of CH-C and CHT-C are 130% and 75% respectively while commercial CHT has a rate of 80% approximately, demonstrating that the CH-C (chitin) a favorable behavior against L132 cell.