Fillet samples were processed on board a research vessel from cod (Gadus morhua) in different states of rigor mortis. In addition, headed and gutted fish in different states of rigor were frozen and, after ten days of frozen storage, the fish were thawed, processed into fillets and refrozen. During subsequent frozen storage at -24 degrees C of breaded and battered portions processed from the different fillet batches several quality attributes were tested using sensory, physical, and chemical methods. The measurements indicated differences in the quality attributes depending on refreezing and rigor states. Especially the sensory texture attributes gumminess and, with some restrictions, firmness were found to be suitable for distinguishing single frozen (SF) from double frozen (DF) samples. This finding was supported by the outcome of the measurement of penetration force where generally a significantly (p < 0.05) higher force was necessary to penetrate the DF compared to SF samples. DF samples were generally lighter (higher L*) than SF samples. The colour difference delta E between both sample types was at least very clear and therefore visible. However, no clear differences between SF and DF samples were found when evaluating the flavour attributes and using instrumental texture profile analysis for texture characterisation. Also, all chemical parameters measured did not allow to clearly distinguish between single and double frozen samples. Therefore, it can be stated that, at least when using cod as raw material for processing battered and breaded portions, the different methods for preparing the fillet blocks will, if at all, only affect the textural quality of the final products.