A numerical simulation of the commercial tuna precooking and cooling process was developed as an aid to improving these critical thermal processing steps. Using the finite element method, a two-dimensional model of a tuna consisting of three regions, muscle, backbone, and viscera, was developed. Results from previous research on thermal properties of skipjack tuna were applied in the model. Preprocessor software, GAMBIT 1.1, and commercial finite element software, FIDAP 8.52, were used. The model was tested via comparison with experimental data collected in a commercial processing facility and a pilot plant. Good agreement between the simulation and experimental results was obtained.