Effect of pH, calcium, sucrose, heating and mixing ratio of soy and cow milk was studied on the viscosity and the sensory characteristics of cow-soy milk. The viscosity of soymilk was significantly affected by pH with showing maximum at 6.0 and the pH effect was decreased as the ratio of cow talk increased. A addition of sucrose or calcium affected little on the viscosity and a negative linear relationship was found be tween viscosity and an increase in cow milk ratio. Sensory characteristics of grassy and beany odor and taste of soymilk were rapidly decreased and nutty flavor and total acceptability were increased during initial 30 min of boiling. A further increase in boiling affected little on tastes and odors of soymilk. The beany odor and taste linearly decreased and milk flavor Increased as the ratio of cow milk increased. The total acceptability of 50 : 50 was found to be maximum for cow and soy mixed milks.