The objective of this investigation was to quantify how thyroid hormone receptors of the sockeye salmon, Oncorhynchus nerka, respond to salinity changes from freshwater (FW) to seawater (SW) conditions. Thyroid hormone receptors (TRs) mRNA and protein expressions levels significantly increased when the fish were transferred from FW to SW, and the plasma T₃ and T₄ levels were significantly highest at 50 % SW and then maintained as control. Moreover, these parameters were significantly lower in the cortisol-injected groups than in the control. Hence, TRs, T₃, and T₄ may play a role in SW adaptation, when the fish migrate from FW to SW environments. We showed a negative correlation between cortisol and thyroid hormone levels, and a significant increase in plasma K⁺ levels in the kidney when the fish were transferred to SW, with levels being significantly lower in the cortisol-injected group. Hence, cortisol appears to be a stress hormone, and the plasma Na⁺ and Cl^- levels significantly increased when the fish were transferred to SW, with levels being significantly lower in the cortisol-injected group. These results indicate that cortisol modulates ion transportation in the plasma.