Acoustic surveys for assessing the biomass and distribution of the jumbo squid (Dosidicus gigas) and the lightfish (Vinciguerria lucetia) were carried out in the Humboldt Current System of Peru in 2007 and 2008. At the same time, 937 jumbo squid were caught and their stomach contents analyzed. The diet of the jumbo squid was dominated by mesopelagic fish. The first component of their fish diet was V. lucetia and the second component was the myctophid fish Diogenichthys laternatus. Acoustic biomass estimates of these species show that V. lucetia is an important component in aggregative structures in the Humboldt Current System of Peru and its distribution and movements are closely related to the migratory movements of the jumbo squid. The trophic relationship observed between D. gigas and V. lucetia promotes an increase in jumbo squid biomass and, has a positive trophic effect on the ocean ecosystem.