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In this study, a dry decomposition method combined with carbon dioxide absorption was employed to analyze the activity of 14C in biological samples. Samples were lyophilized, pulverized, and combusted in a tube furnace to generate CO2. The evolved gas was sequentially absorbed by alkaline solution and precipitated as calcium carbonate (CaCO3) using calcium chloride. The precipitate was then acidified with hydrochloric acid to regenerate CO2, which was captured in a carbon-trapping cocktail. Final activity was determined by mixing the absorbent with a scintillation cocktail and measuring via a Liquid Scintillation Counter (LSC). Different types of fish were selected from local market in Taiwan for 14C analysis. The survey results showed that 14C activity of fish ranged from 182.7 to 268.8 Bq/kg-C, with a recovery rate of approximately 74.1%. The observation that 14C concentrations in marine organisms is consistent with established international literature.