The energetic condition of whales is an important information to understand their energy demand to sustain their migration and reproductive success. However, basic energetic information based on biochemical components (protein, lipid, sugar, and water) and calorimetric data are limited, particularly in small baleen whales such as the minke whale. This study reports the biochemical components of the muscle tissues of 61 Antarctic minke whales (Balaenoptera bonaerensis) of different sexes and sexual maturity using near-infrared (NIR) spectroscopy. Prior to sample analysis, a calibration curve based on a standard chemical analysis was installed in the NIR analytical equipment. The dorsal muscle tissues from Antarctic minke whales contain approximately 0.5%–0.6% lipid, 26% protein, and 73% water, suggesting that the dorsal muscle contains a small amount of lipid and a high proportion of water. These proportions were similar between sexes and sexual classes. The proportions of lipids in the dorsal muscle of Antarctic minke whales are likely to be lower than those of other baleen whales, such as sei (B. borealis) and fin (B. physalus) whales, and this requires further investigation.