The commercially cultured Stichopus variegatus’s flesh from South Lampung, Indonesia was dried using a vacuum oven and grinded to make a sea cucumber flour sizing of 60 mesh. The nutrient component was analyzed for proximate, amino acid profile, and fatty acid profile. The result showed that Stichopus variegatus flour contained 34.33 ± 0.10% protein and 1.08 ± 0.01% fat.The amino acid of flour consisted of essential and non- essential amino acids with glycine (4.99 ± 0.01%) and lysine (5.79 ± 0.01%) as the highest ones. The lipid of the sea cucumber flour contained palmitic acid (3.51± 0.02%) and stearic acid (2.16± 0.03%) as the highest ones. Meanwhile, DHA that contained arachidonic acid as the highest of all fatty acids was detected only in a fresh sea cucumber. The nutrient substances of sea cucumber flesh to flour decreased, the sea cucumber flour still are potential source to be develop as functional food.