Namibia has one of the world's richest fisheries based on a productive eastern ocean boundary upwelling system, the Benguela ecosystem. Proper management of fishery assets is very important for the sustainability of Namibia's economy. The environmental and natural resource accounts provide a tool to assess the economic value of stocks, economic losses incurred through over-exploitation and depletion of stocks, and the potential value of the stock under different management regimes. Physical and monetary accounts for Namibia's three major commercial fisheries "pilchard, hake, and horse mackerel" are constructed and discussed here using the United Nation's System for Integrated Environmental and Economic Accounts.