Whiting is a commercially important fish species of the world. This study demonstrates monthly variations in lipid and fatty acid (FA) contents of muscle, liver and roes of Black Sea whiting, Merlangius merlangus euxinus. Significant changes occurred in lipid contents between months (P < 0.05) with the highest values representing in liver 33.8–64.5%. Total polyunsaturated fatty acids (PUFA) in all groups were higher than total saturated and monounsaturated FAs with significant variations between months (P < 0.05). The highest PUFA of muscles, livers and roes were 60.0, 45.9 and 50.9%, respectively. The main FA was docosahexaenoic acid (DHA) of muscle tissue and roes, while oleic acid was the major FA in livers. Although about 164–357 g in muscle tissue or 224–392 g of whiting roe are necessary to consume to cover 1 g day−1 of eicosapentaenoic acid (EPA)+DHA for a healthy diet, only as low as 5.5–10.0 g of liver would be enough to cover the same amount of daily EPA+DHA requirement. The results indicated that whiting livers constitute a rich and underexploited source of polyunsatured FAs. Furthermore, the results may aid further research on the nutritional studies, the physiology and stock management of whiting species.