The Shantou-Taiwan shoal fishing ground in southeastern China supports a significant population of pelagic fish, which play a key role in the marine ecosystem. An acoustic survey was carried out using a digital scientific echosounder in June 2019. In this paper, the spatial distribution of pelagic fish is analyzed based on acoustic data using geostatistical analysis tools. Meanwhile, the relationship between fish density from acoustic data and sea surface environment factors were evaluated by using generalized additive models (GAMs) based on the satellite-based oceanographic data of sea surface temperature, sea surface chlorophyll-a concentration, sea surface height and sea surface wind. The results showed the following: (1) Fish density and acoustic biomass have strong spatial correlation; the optimal model for acoustic biomass is exponential and the optimal model for fish density is gaussian; based on optimal model, spatial interpolation analysis of fish density and acoustic biomass was performed using the ordinary kriging method, and the higher values of density and acoustic biomass were located in the central and eastern parts of the study area. The total fish density and acoustic biomass is 2.56 × 1010 ind. and 1908.99 m2/m, respectively. (2) In vertical distribution, fish gradually move to the middle and lower layers of water during daytime, and gather in the middle and upper layers of water at night. (3) The variance explanation rate of GAM was 88.2% which indicates that the model has an excellent fitting degree, and the results of GAM showed that longitude, sea surface temperature (SST), sea surface wind (SSW), and sea surface height (SSH) had significant effects on fish density. Results of this study were meaningful for understanding the distribution of fishery resources, and as a guide for fish management in the Shantou offshore water.