The objective of this work is to investigate ultrasound (US) backscatter in the MHz range from fis to develop a realistic and reliable simulation model. The long term objective of the work is to develop the needed signal processing for fis species differentiation using US. In in-vitro experiments, a cod (Gadus morhua) was scanned with both a BK Medical ProFocus 2202 ultrasound scanner and a Toshiba Aquilion ONE computed tomography (CT) scanner. The US images of the fis were compared with US images created using the ultrasound simulation program Field II. The center frequency of the transducer is 10 MHz and the Full Width at Half Maximum (FWHM) at the focus point is 0.54 mm in the lateral direction. The transducer model in Field II was calibrated using a wire phantom to validate the simulated point spread function. The inputs to the simulation were the CT image data of the fis converted to simulated scatter maps. The positions of the point scatterers were assumed to be uniformly distributed. The scatter amplitudes were generated with a new method based on the segmented CT data in Hounsfiel Units and backscatter data for the different types of tissues from the literature. The simulated US images reproduce most of the important characteristics of the measured US image.