The study was carried out on fish marketing system of Sylhet sadar upazila to find out the existing marketing channels and also to explore marketing cost and income of wholesalers and retailers in the study areas. The present investigation was conducted for a period of April to September 2014 in five different markets of Sylhet sadar upazila. A total of 120 fish traders were randomly selected for the study and data were collected through direct interview using a well-structured questionnaire. Focus group discussions (FGD) were carried out by a previously made checklist. Key informant interviews were made to cross-check the collected data from the fish traders. In Sylhet sadar a large number of people were involved in the fish marketing channel as bapari, aratdar, paiker and retailer. In the study area, it was found that the total marketing cost of wholesaler was estimated BDT 2.72 kg-1 of fish. Transportation was the highest cost comprising 29.41% of the total marketing cost. The second highest cost component was the icing comprising 25.73% of total marketing cost and the lowest was security comprising 4.41% of the total marketing cost. The total marketing cost of retailer in the study area was estimated BDT 2.03 kg-1 of fish. Icing was the highest cost comprising 29.55% transportation was the second highest 27.09% and the lowest electricity comprising 5.91% of the total marketing cost. Traders faced numbers of problems such as security, electricity, icing, market toll, personal expense and transportation etc. To improve the fish marketing facilities it is essential to establish ice factory, improve fish transport facilities and to introduce fish quality monitoring unit.