Abstract: Per- and polyfluoroalkyl substances (PFAS) are emerging persistent organic pollutant that have received substantial attention in recent years. In this study, 12 kinds of typical seafood including fish, shrimp, shellfish and crabs were collected in the sea area of eastern Guangdong, and the bioaccumulation characteristics of 16 PFAS in seafood were determined by HPLC-MS /MS. It was found that perfluorooctane sulfonate (PFOS) and perfluorobutanoic acid (PFBA) were dominant, different types of seafood have different bioaccumulation characteristics for PFAS, which might be related to factors such as predation relationship, migration behavior and metabolic capacity. Through a questionnaire survey, we found that boiling, steaming and frying were the most common cooking methods used by residents in eastern Guangdong, and then assessed the health risks of seafood after cooking. The results showed that cooking could reduce the concentration of PFAS in seafood, especially for perfluoroalkyl carboxylic acids (PFCAs). The estimate daily intake (EDI) value of PFAS ingested by residents through consumption of seafood was lower than the reference dose, suggesting a low health risk.