Polar cod (Boreogadus saida) play an integral part in the Arctic ecosystems linking the upper and lower trophic levels. Though their estimated biomass is considerable, recent knowledge of their diets in the US Beaufort Sea is sparse. Collections of polar cod from the US Beaufort Sea were made during August 2008 using demersal and pelagic trawls. Polar cod diet composition was quantified as percent prey weight, percent prey count, and frequency of occurrence of prey. The diet composition between the demersal- and pelagic-captured cod showed differences in all these categories. Polar cod captured in the demersal nets primarily fed on fish (by weight), and pelagic cod primarily fed on copepods (frequency of occurrence) and euphausiids (by weight). In general, these dominant preys are different than what has been reported in other studies describing polar cod diets.