The objective of this work was to analyze the fatty acid composition and nutrient potential of flour made from tilapia heads, which are normally discarded during the filleting operation. Significant differences were found between the proximate composition (moisture, ash, protein and total lipids) of the in natura tilapia and the flour, due to the drying process. The predominant fatty acids in the heads (in natura and in the flour) were palmitic acid (1,999 mg.100 g-1 and 7,699 mg.100 g-1, respectively), oleic acid (3,128 mg.100 g-1 and 11,447 mg.100g-1, respectively), and linoleic acid (1,018 mg.100 g-1 and 3,784 mg.100 g-1, respectively). The results lead us to conclude that tilapia head flour offers high levels of protein (38.41%), total lipids (35.46%), and ash (minerals) (19.38%). The content of omega-3 (731 mg.100 g-1) were proved to be satisfactory. Also, n-6/n-3 ratio was 6.15 and PUFA/SFA ratio was 0.47, which are in agreement with the recommended levels. Thus, tilapia heads can be used as a low-cost raw material for food fit for human consumption.