This study was conducted to evaluate the acute toxicity of ammonia and nitrite to three developmental stages of Pacific cod (Gadus macrocephalus) larvae (11, 22, and 35 days after hatching, with mean total lengths of 4.63 ± 0.14, 5.83 ± 0.17, and 7.46 ± 0.23 mm, respectively). The results showed for the first time that the acute toxicity of ammonia and nitrite is closely related to the age of Pacific cod larvae, and the acute toxicity of ammonia or nitrite increased with increased Pacific cod larval growth. Lethal concentrations (LC 50 ) of un-ionized ammonia nitrogen (UIAN) for a 48-h exposure in 11-day post-hatch, 22-day post-hatch, and 35-day posthatch Pacific cod larvae were 1.72, 0.69, and 0.32 mg L , respectively. The present findings demonstrate that the acute toxicity of ammonia for Pacific cod larvae is much higher than that of nitrite.