Fish consumption is still low in many parts of Indonesia. In order to increase fish consumption, fish is processed into ready-to-eat and inexpensive processed products, such as fish balls. Mackerel is very suitable for meatballs because the meat is white, thick, high in protein, and low in fat. Carrot puree is added to increase the nutritional value of the meatballs. Mocaf flour meatball filler is used to replace and reduce the use of wheat flour. The purpose of this study was to determine the physical, chemical and sensory properties of mackerel meatballs with the addition of carrot puree and mocaf flour substitutions that are high in protein and β-carotene, determine the formulation of fish meatballs with the ratio of mackerel meat, carrot puree and the ratio of mocaf flour, tapioca flour that consumers like. This study used a factorial Complete Randomized Design (CRD) method with 2 factors of the ratio of mocaf flour, tapioca flour (T1 50g: 50g, T2 30g: 70g, T3 20g: 80g) and the ratio of mackerel, carrot puree (W1 30g: 70g, W2 40g: 60g, W3 50g: 50g). The results showed the highest protein content in the ratio of 30g mocaf flour: 70g tapioca flour and 30g carrot puree: 70g mackerel, which is 11.91%. Mackerel meatballs are high in β-carotene, most favored by consumers and chemically, physically and organoleptically selected formulations with a ratio of 20g mocaf flour: 80g tapioca flour and 50g carrot puree: 50g mackerel. The β-carotene content is 100.31µg/100g, with a color value of 3.50 (somewhat like), taste 3.80 (like), aroma 3.60 (like), texture 4.05 (like) and overall liking 4.20 (like). Mackerel meatballs with the addition of carrot puree and mocaf flour substitution can increase protein and β-carotene content.