Dolphins are characterized as a high speed swimmer. Tail flukes of a dolphin have been considered to play an important role as a principal propulsor in its high speed swimming. In this paper, we focused on the inner structure of the tail flukes and the mechanical properties of the tail flukes. The mechanical properties of two connective tissues were investigated by a tensile test and a compression test by using a hand-made testing apparatus. The result could be useful in improvement of artificial flukes for the disabled dolphin which lost her tail flukes.