Benzo(a)pyrene [B(a)P], one of the polycyclic aromatic hydrocarbons (PAHs) is known as a potent carcinogen. As lipid consumption increases recently, the toxic effect of overheated lipid foods and fats ＆ oils were reported increasingly. In this study, the contents of B(a)p, other PAHs and rancidities of soybean oil were determined, and then the proper heating temperature, time and frequency were recommended, The work was carried out using soybean oil heated at $180pm$5^{circ}C$$</TEX>, $200pm$5^{circ}C$$</TEX>, and $300pm$5^{circ}C$$</TEX>,for 50 hours. Acid Value(AV) and Conjugated Diene Value of samples were determined. The contents of B(a)P and other PAHs contents of all samples were masured by HPLC/UV method. The results obtained were as follows; Each content of PAHs in the fresh soybean oil was: Pyr 1.093, B(a)A 0.986, Ch 1.147, DMBA 1.082, B(e)P 0.664, Per 1.135, B(a)P 0.146, DBA 1.053, 3-MC 0.05 rg/kg. When the soybean oil was heated at $180pm$5^{circ}C$$</TEX>, for 10, 20, 30, and 50 hours, B(a)P conterlts in heated soybean oils were 0.391, 0.692, 0.451, and 0.372 $mu extrm{g}$/kg respectively. Acid value of them were 0.26, 0.26, 0.29, and 0.33, and conjugated diene value was 0.67, 0.76, 0.99, and 1.04, respectively. When the soybean oil was heated at $200pm$5^{circ}C$$</TEX>,and $300pm$5^{circ}C$$</TEX>,for 10, 20, 30, and 50 hours, B(a)P coiltents in soybean oil heated at $200pm$5^{circ}C$$</TEX>,were 0.844, 0.512, 0.479 and 0.247 Ig/kg respectively, Acid value 0.22, 0.21, 0.23 and 0.51 and CDNV 0.39, 0.49, 3.27, and 3.89. B(a)P contents in soybean oil heated at $300pm$5^{circ}C$$</TEX>,were 0.466, 0.706, 0.607 and 0.247$mu extrm{g}$/kg respectively, Acid value 0.47, 1.57, 3.90, and 6.42 and CDNV 0.65, 2.15, 3.00, and 3.88.