These experiments were carried out to study the factors affecting quality and textural characteristics in the preparation of artificial gluten meat (AGM). These results were compared with the raw beef on its properties. Effects of amounts of ingredients on properties of AGM were summarized as follows: 1. On effects of amounts of ingredients, walnut was one of the most factors on the color in AGM The more increased the amounts of walnut, the more decreased hardness, cohesiveness, chewiness, and the more increased springiness and water holding capacity. Therefore, the 30% of walnut added sample became similar to raw beef. 2. The kinds and amounts of oil and mixing methods did not affect on color, shear force, and chewiness, but did on cohesiveness significantly 3. The more increased the salt levels, the better were the hardness and chewiness, but shear force and water holding capacity were not affected. 2% of salt added sample approached to raw beef in hardness, springiness, cohesiveness and chewiness. 4. The more onion levels increased, the more hardness and chewiness decreased.