“…In fact, however, large among-species variations in water content (% of WM), C and N (both % of DM) have been reported. These values (water content, C and N) range from 74.0 to 92.8, from 31.6 to 57.8 and from 6.4 to 14.0, respectively, for 15 pelagic cephalopods (all squids; Clarke et al, 1985;Ikeda and Bruce, 1986;Donnelly et al, 2004;Ikeda, unpublished data) and from 63.6 to 93.9, from 18.4 to 55.6 and from 3.5 to 16.0, respectively, for 58 pelagic fishes (Whitledge and Packard, 1971;Torres et al, 1979;Torres and Somero, 1988;Donnelly et al, 1999;Bishop et al, 2000;Ikeda et al, 2011). In the present analyses, body mass was expressed as WM, DM, C or N to examine the effects of body mass units on the results and for meaningful between-taxon metabolic comparison (Zeuthen, 1947;Schneider, 1990;Ikeda, 2008;Acuña et al, 2011).…”