Effects of pH and heating temperature on the texture of textured vegetable protein werestudied in the comparison with those of loin to obtain the following results.As for loin, minimum value of the water holding capacity was found at pH 4.0-5.0. Measuring by Tensilon, correlation was found between tenderness and water holding capacity. In the case of grilled loin of which internal temperature was 60-70°C, the higher the temperature, the more the tenderness increased.As for textured vegetable protein, hydrated samples of which water contents were 65-75% were tested. Minimum value of the water holding capacity was found at pH 5.0. In the relation between pH and tenderness, the lower the pH, the more the tenderness increased, and minimum value could not found. These results are different from those of loin. The hardness of the textured vegetable protein fried in the oil of 160-180°C for two minutes gave also the same results in the relation between pH and tenderness with those not fried.