This study was carried out to investigate the changes of physicochemical and sensory characteristics according to cold storage period of the vacuum-time beef loin. The pH was decreased for 10 days, and then was increased gradually during storage time. The lactic acid content during the initial storage was 483mg/100g, after storage for 10 days it was increased significantly (p<0.05) to 625mg/100g, and then was decreased with storage time. Regarding of color difference, the L values were 41.0~42.5, but after storage for 40 days they were increased significantly(p<0.05) to 46.2, the a and b values wee 17.3~14.3 and 7.2~5.8, respectively, they were no significant differences depending n storage time. The shear force values showed 584 and 560g for 0 and 10 days, respectively but after storage for 20 days it was decreased significntly(p<0.05) to 299g. The myofibrillar protein extractability was no significant difference for 20 days, howener, it was increased remarkably at 30 days(p<0.05). The myofibrillar fragmentation index was increased significantly (p<0.05) on 20 and 40 days, and the Mg-ATPase activity of myofibrils was increasd to 30 days. The free amino acid was increased during storage periods. The composition of amino acid was composed of glutamic acid, alanine, valine and lysine, which were predominant amino acids as 45%. The total free amino acid was increased 182.18mg/100g to 40 days. The raw meat aroma showed no significant changes during storage time, but the tenderness was increased until 30 days(p<0.05). The color was superior from 20 to 30 days. The taste of cooked meat indicated significant changer to 30 days, but was significantly inferior(p<0.05) at 40 days, the aroma was superior until 30 days(p<0.05). The palatability was superior between 20 and 30 days.