Fish industry is innovating to create versatile food products from fish valorization, by adding value to fish waste. The aim of this study was to utilize mechanically separated meat (MSM) of spotted sorubim (Pseudoplatystoma coruscans), a by-product obtained from processing fish carcasses, to develop fish kibbeh added of flaxseed, to create a functional food. Fish kibbeh formulations contained bulgur flour (F1), a mixture 1:1 of bulgur flour and flaxseed (F2) or flaxseed (F3). pH, shear force (SF), microbiology, sensory attributes and acceptance were evaluated. Results of SF showed that the higher the bulgur wheat content, the harder the texture (12.06 N for T1; 4.02 N for F3) due to differences in the granulometry of the flour. Color, odor and taste did not differ (p>0.05) between F1 and F2, but all parameters differed (p<0.05) from F3. Texture of F1 and F3 differed (p<0.05) from each other, but texture of F2 did not differ (p>0.05) from F1 and F3. Average scores of the sensory attributes ranged from 5.47 to 7.80. F1 and F2 presented acceptances indexes above 70%. Purchase intentions were 80, 39.9, and 23.3% for F1, F2, and F3, respectively. Despite F2 demonstrated similar sensory scores to F1, the lower purchase intention indicates that the formulation requires further refinement to become commercially viable.