The feeding habits of the Panamic flounder Cyclopsetta panamensis caught in the SE Gulf of California were studied. The specimens were collected by demersal fish surveys during the years 2004-2008. The panamic flounder is a predator focusing mainly on crustaceans inhabiting the bottom belonging to Squillidae and Penaeidae. The diet of the Panamic flounder did not vary significantly according to depth or sex, and not size related variations in the diet composition were observed. Based on the TROPH value, the Panamic flounder can be considered as a top carnivore from the demersal community in the Gulf of California.