This study was conducted in order to determine the effect of preparing conditions(refrigerating and freezing of dough, dough size, frying temperature, kneading degree and ingredient amount) on the dehydration, absorbed oil content and sensory characteristics of Yackwa. There were no significant differences on the dehydration, absorbed oil content and sensory characteristics between the control Yackwa and those prepared by refrigerating and freezing of dough. In the dough size (large, medium, small), dehydration and absorbed oil content was increased as the size became smaller. It was shown that overall acceptability was high in medium size Yackwa. There were no significant differences on the dehydration of Yackwa under various frying temperature and kneading degree. On the other hand, absorbed oil content of Yackwa was decreased as the frying temperature became higher and kneading degree increased. Dehydration of Yackwa was increased as the amount of sesame oil, honey and sozu increased. There were no significant differences on the absorbed oil content of Yackwa as the amount of sesame oil increased. The absorbed oil content was increased as the amount of honey increased, whereas the absorbed oil content decreased as the amount of sozu increased. Shininess, softness, brittleness and oily taste was increased as the absorbed oil content increased in sensory evaluation of Yackwa prepared by different frying temperature, kneading degree and ingredients amount. It was shown that above preparing conditions affected the absorbed oil content and sensory characteristics of Yackwa.