This study was conducted to evaluate the physicochemical characteristics of pound cake made of substituted flour with different amount of $eta-glucan$ i.e. 3, 6 and $9\%$ respectively. $eta-glucan$ is a functional food material produced from Agrobacterium sup. R259 KCTC 10197BP. The specific gravity and pH of dough were found to be increased according to $eta-glucan$ content Rheological property such as adhesiveness of dough has no difference between control and $eta-glucan$ added groups. The pH of baked pound cake was not significantly different between control and $eta-glucan$ groups. The volume of baked pound cake wag not significantly different between control and the ones with up to $6\%$ $eta-glucan$, Lightness (L), redness (a) and yellowness (b) value of Hunter color system of cake crumb were not significantly different among teated groups, except a value of crust in $9\%$ $eta-glucan$ group. the moisture content of cake increased according to $eta-glucan$ content. Hardness by texture analyser was decreased with increasing $eta-glucan$ content although cohesiveness wag not changed in β$eta-glucan$ groups, compared with the control. Sensory evaluation results showed that the mean scores of over·all acceptability in 3 and $6\%$ $eta-glucan$ were higher than that of control. Based on these results, the addition of $eta-glucan$ to pound cake up to $6\%$ was considered to be desirable especially in terms of texture.