Mushroom cod soup was prepared using Alaska pollock and crab mushroom as the raw materials. The processing technology was optimized by response surface optimization test based on single factor experiment， using sensory score as the main indicator and amino acid nitrogen and soluble protein content as auxiliary indicators. The optimal processing conditions were as follows： cooking time 90 min； the ratio of material to water 1 ∶ 3； and the adding amount of crab mushroom 18%. The mushroom cod soup cooked under this process condition had a good flavor with the sensory score of 8.60， which was close to the predicted value. The mushroom cod soup was prepared under the optimal processing conditions， and the effect of crab mushroom on the nucleotide content of fish soup was analyzed by high performance liquid chromatography. The results showed that the contents of 5'-GMP， 5'-IMP and 5'-AMP in mushroom cod soup were significantly increased （P＜0.05）， and the total amount of nucleotides was 4.15 times of that in the control fish soup.