The purpose of this study was to look at the composition and distribution of benthic foraminifera in the waters of spermonde and southern Makassar Strait. In this study 20 sample stations were located in different and varied locations. In this study looked at the extent to which the distribution and composition are different with different ocean depths. There are several methods used in this study including survey methods for taking sediment samples using gravity corers, sediment grain size methods for sorting samples then foraminifera typing methods for benthic foraminifera species analysis. Data analysis in this research uses Shannon-Winner abundance, diversity and dominance analysis. Based on the research data, there are various results from 20 sampling stations. The highest abundance was obtained at Station 19 with an abundance value of 566.7 ind / m3. Station 19 is located in the coral reef area where species that live in the coral reef area are quite abundant due to the light factor. The highest diversity is found at station 4 with a diversity value of 2.96. The dominance value from station 1 to station 20 is smaller than 0.5 (D <0.5). This indicates that in the 20 sampling stations there were no dominant species, in other words the species found at these 20 stations are quite diverse although moderate diversity. The depth of the waters is one of the factors that greatly affects the diversity and abundance of bentonic foraminifera organisms in the waters of spermonde and southern Makassar strait.