The background, function and progress of research on the estimation of carbon sink under“2006 IPCC guidelines for national greenhouse gas inventories” were introduced in this review. The carbon sink function and measurements newly published in the 2006 IPCC guidelines are for forest, cropland, grassland, wetland,human settlements and other land forms. However, the carbon sequestration function of aquaculture, which is categorized as wetland, has not been given in the guidelines, neither its calculation methods. The carbon storage of forest land was first investigated, and the measurement of carbon storage in cropland, grassland, wetland, human settlement and other land biomass were being built up based on the more matured measures of the forest land. Hopefully some useful message could be drawn from the development of research on forest land carbon sink for that of aquaculture.