PAHs are mutagenic and carcinogenic. Concentrations at certain levels in water and sediments can be toxic to benthic and pelagic marine organisms. The extent of the presence and distribution of PAHs in the aquatic environment in the coastal area of Tarakan City has not been answered. The purpose of this study was to analyze its presence and distribution in the coastal environment of Tarakan City. The samples used were water and sediment samples. Determination of the sampling location at sea, considering the type of activity, very dense (West and South) Tanjung, moderate activity (North) and infrequent activity (East). Analysis of the types of PAHs of all samples was carried out using GC-MS type Thermo Trace 1310 Single quadrupole Mass Spectrometer, Coulum GC-MS and determination of distribution pattern using Ocean Data View (ODV) software. PAHs were found in the sea waters of Tarakan City. Its distribution is widespread in all water locations. Cyclic chain types 2, 4 and 5 were found at each location. Cyclic chain type 3 is only found in dense and infrequent representational locations. Meanwhile, the cyclic chain type 6 was only found at the location of moderate activity. The concentration of PAHs in the sea waters of Tarakan City is still lower than some locations in the world.