This study was aimed to determine the physicochemical and functional characteristics of flours from Imbrasia oyemensis larvae and fish (Thunnus albacares) in order to identify appropriate uses (nutrition and food technology). As dried fishes, dried larvae were purchased and ground in a blender to produce raw flours. The physicochemical parameters and functional properties were determined following conventional methods. Data recorded were subjected to statistical analyses. The results showed that the larvae flour is richer in protein (33.57 ± 0.23%) and carbohydrates (38.27 ± 0.38%) than fish one. By cons, it was a low ash content food (3.17 ± 0.01%). Besides, larvae flour is richer in energy with 462.25 ± 3.22 kcal/100 g. While considering their low moisture content (4.70 - 5.56%), flours can be stored for a relatively long period. Furthermore, larvae flour presented the best water absorption capacity (159 ± 3%) and oil absorption one (113 ± 13%). In addition, the values of emulsifying activity (63.88 ± 0.92%) and emulsion stability (103 ± 1%) of larvae flour are statistically identical to those of fish. Despite their low foam capacity (2.21 ± 0.01%), the larvae flour recorded the most stable foam (2.31 ± 0.01%). Its bulk density (0.54 ± 0.01 g/cm3) is lower than that of fish (0.61 ± 0.01 g/cm3). Thus, these flours can be used in the broiler diet. In addition, the study of the functional properties revealed that larvae flours can be recommended in the manufacture of foods for infants and children. It also showed that these flours can be used in the formulation of foods as texturing agent and thickening one. Besides, they could contribute to the fight against certain nutritional diseases due to protein and energy deficiencies. The use of these flours in these areas could add value to these products.