The results showed that the lipid and ash increased as a result of the semi-fried process. These increases might be related to the coated layer components that impeded the lipid loss and led to the oil absorption from the frying oil medium. In addition, the lipid content increase can be associated with the penetration of oil on the food after water is partially lost by evaporation (Marimuthu et al., 2012). Increasing of ash content may be related to the materials used for coating the fillets and reduction in moisture content of semi-fried fillets (Yasin & Abou-Taleb, 2007; Marimuthu et al., 2012).