Sea Perch Iridescent Virus (SPIV) is the main viral pathogen of sea perch (Lateolabrax japonicus). Currently there are few studies related to SPIV. Healthy sea perch were infected with SPIV by intraperitoneal injection. Intestinal tissues from healthy sea perch and SPIV-infected sea perch were collected and transcriptome sequencing was performed. Sequencing results were analyzed to investigate the pathogenic mechanism of SPIV infection.