The carbon and nitrogen budgets were estimated on the adult females, juveniles and post furcilia larvae of Pseudeuphausia sinica fed on newly hatching nauplii of Artemia salina in the laboratory. It was found that the ingestion rate was linearly related to the food concentration, suggesting high feeding potential. The linear correlation could be established between the respirating rate (carbon consumption rate) and carbon ingestion rate, as well as carbon assimilation rate. The regression coefficients (i.e. specific dynamic action coefficients) were in the range from 9% to 16% (ingested C) or 10% to 17% (assimilated C) respectively, with lower in the post-furcilia larvae. There also existed a linear correlation equation between estimated total nitrogen excretion rate and the rates of nitrogen ingestion and assimilation separately, except for the juveniles. The defecation rates increased with the increase of the ingestion rate; as a result, assimilation efficiency was not related to the ingestion rate, ranging from 0.84 to 0.95. The results inducated that the nitrogen content in food particles was a key factor limiting the growth of P. sinica. The critical ingestion rate was 10p.gN