Food,especially animal origin food is the main source of polychlorinated dibenzo-p-dioxins and dibenzofurans(PCDD/Fs),and dioxin-like polychlorinated biphenyls(dl-PCBs)for hu-man exposure.So,a simple,rapid and cheap bioassay method is needed for determination of dioxins in food samples.In this study,we used a new highly sensitive reporter cell line to determine the concentration of dioxins in 33 fish and seafood samples.The samples were extracted by shaking with water/isopropanol(1:1 v/v)and hexane and cleaned-up by a multi layered silica gel column and an alumina column,then analyzed using CBG 2.8D cell line.We compared the results obtained from the CBG 2.8D cell assay to those obtained from conventional High-Resolution Gas Chromatography-High Resolution Mass Spectrom-etry(HRGC-HRMS)analysis.Good correlations were observed between these two methods(r2=0.93).While the slope of regression line was 1.76,the bioanalytical equivalent(BEQ)val-ues were 1.76 folds higher than WHO-TEQ values and the conversion coefficient was 0.568(the reciprocal of 1.76).In conclusion,CBG 2.8D cell assay was an applicable method to de-termine dioxins levels in fish and sea food samples.