In this paper, the thermal sensitivity, i .e. the temperature rise per unit acoustic power, was newly defined and proposed as a performance parameter of a tissue mimicking material. Eatable tofu (bean curd) manufactured by a factory was selected as a sample material for the experiment. The temperature changes were measured not only with the variation of ultrasonic irradiation time, acoustic power, depth from the sample surface. and the distance from the source transducer while adjusting the frequency to 8 MHz but also with the variation of frequency while acoustic power. depth from the sample surface. and the distance from the source transducer keeping constant. As a result of a consideration for the transformation of the measured temperature changes to thermal sensitivities. the thermal sensitivity was found to be sufficient to use as a Performance parameter for tissue mimicking material. The tofu as a tissue mimicking material showed the maximum thermal sensitivity at 10 MHz, as is a significant result to imply the possibility that the thermal sensitivity of real human tissue strong1y depends on the frequency.