Perception of environmental resources is one of the key factors in development of material culture of the people. The natural environment has opened up a number of elements and possibilities to convert them as resources. Sometimes a single object may have multiple resource possibilities and their utilization as resource depends upon the applied knowledge and experience of the people. The physical environment of the study area of the state of Orissa has created immense scope of marine resource development. Fishing is one of the most important resource processes in the state. Here three different types of fishing namely, marine fishing, brackish fishing and inland fishing have developed. Both inland fishing and brackish fishing have been developed by the Oriya people of the state whereas marine fishing in the state has been developed by the migrant people of Telugu community. Herein the role of perception is the key factor in the growth of resource processing. In the present paper, the role of perception in evolution of marine fishing in the study area is studied with the background of physical resource potentialities, difficulties and prospects of other resource processes. The degree and magnitude of influence of perception on the material culture of fishermen of Orissa has also been taken into consideration in this paper.