This study was performed to promote the effective utilization of edible marine resources and to develop functional food material from edible marine resource extracts for inhibiting lipid accumulation in liver. Edible marine resource extracts (ME) were prepared by hot water (MWE) and 80% ethanolic (MEE), and both the MWE and MEE extracts were assessed as to their cell cytotoxicity, and Oil Red O staining. Results demonstrated that ME showed no cytotoxic effects. However, treatment with MEE in the concentration of 1000, 500, and 250 µg/mL significantly inhibited the lipid accumulation in HepG2 cells compared to MWE. Especially, among the 80% ethanolic extracts, Pagrus major, Larimichthys polyactis, Clupea pallasii, Octopus minor, Enteroctopus dofleini, Styela clava, dried sea mustard, and Enteromorpha intestinalis showed greater lipid accumulation inhibitory activity than the others.