The tilt angle, i.e., the angle from horizontal made by the fish body as its head dives down or up, affects the readings on fish echo soundings. We measured the tilt angle of Japanese sandeels (Ammodytes personatus Girard) in a water tank, and calculated the acoustic target strength (TS) using a theoretical scattering model. This study examined the TS of sandeels from the northern coast of Hokkaido, which have a larger body size than those in other regions in Japan. TS values for sandeels, a swimbladderless fish, were estimated using a distorted-wave Born approximation (DWBA) model at two frequencies: 38 and 120 kHz. The mean tilt angle was 20.4° (S.D.=18.5°), which differed slightly from that of the lesser sandeel, Ammodytes marinus. The regression equations of the average TS values were TS38kHz=8.2 log10SL−74.2 and TS120kHz=20.9 log10SL−92.6, respectively. At 120 kHz, the slope was close to 20, suggesting that the acoustic backscattering strength was proportional to the square of the body length. This value was smaller at 38 kHz, suggesting that the acoustic backscattering strength was stable to differences in body length. We obtained a small discrepancy for both frequencies (ΔTS=TS120kHz−TS38kHz) were TS120kHz<TS38kHz. Discrepancies of −1.3 dB for the maximum TS, and −1.8 dB for averaged TS were found in 72 fish samples, which would be useful for identifying sandeel schools in practical analysis using TS differences.