This study was carried out to investigate the effect of electron beam irradiation and cooking temperature on physico-chemical characteristics and lipid oxidation of beef. A total of six beef carcasses ($280∼300 kg$) that were quality grade $1^{+}$(marbling score No.7, meat color No.4, maturity No.1, texture No.1) was purchased at the commercial slaughter house. The carcasses were transported and washed using high pressure water, and pasteulized with $ 50\% $ ethyl alcohol in the laboratory. After the carcasses were deboned and trimmed, loin and round were taken out to make steak (1.5cm thickness) or ground beef respectively. Samples were wrap or vacuum packaged and irradiated with 0, 3, 4.5, 6 and 7.5 kGy using electron-beam accelerator at Samsung Heavy Industries Ltd. Co. (in Taejun). Irradiated samples were cooked with different methods(electronic pan and gas oven) and temperatures ($ 60^{circ}C, 70^{circ}C and 80^{circ}C$) and used to measure fatty acid composition, TBARS, cholesterol oxide products and panel test scores. The content of saturated fatty acids increased by increasing heating temperature in oven boiling steak (OBS) and pan boiling steak (PBS), and there was no difference by electron-beam irradiation. Both irradiated and non-irradiated treatment were high as the heating temperature increased in TBARS by heating temperature in PBS (p < 0.05) and the amount of Malonaldehyde (MA), standard of fat deterioration, was increased in OBS (p < 0.05). Non-irradiated and 3, 6 kGy treatment produced about 2 fold amount of MA at $ 60^{circ}C $ compared with $ 80^{circ}C $. In comparison with PBS, OBS produced much amount of MA and a bit different from non-irradiated treatment but did not show no tendency. As irradiation levels and heating temperature increased, the amount of cholesterol oxides products was increased and also pan-heating method, direct heating method, significantly increased the degree of oxidation compared with oven-heating method, indirect heating method (p < 0.05).