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Abstract. Skipjack tuna (Katsuwonus Pelamis) which was a type of fish not only a household consumption commodity in Indonesia, but also a superior commodity as an export from the fisheries sector in Indonesia. the research aims to determine the financial feasibility of the skipjack tuna catching use pole and line, and hand line fishing gear. This research was conducted in January to December 2018 in Luwu Regency and Sinjai Regency. The method used in this study is the survey research method. The data analysis used in this study is business feasibility analysis. In this study, descriptive analysis was used to describe three fishing unit businesses that carried out catches on the waters of the Bone Bay. Financial feasibility analysis including profit analysis, and investment analysis includes Net present value (NPV), Net benefit-cost ratio (Net B/C), and Internal rate of return (IRR). In one year the production of catching skipjack tuna in the waters of Bone Bay, the highest profit was found in fishing businesses use pole and line fishing gear of IDR 2,720,662,561. For fishing businesses use hand line gear get profit in one year of IDR 450,810,385. From the acquisition of each investment analysis used above shows an analysis of the investment criteria obtained NPV> 0, net B / C> 1 and IRR> from the prevailing interest rate (12%), so it can be concluded from the three catching fish have high feasibility to develop.