This study was conducted to evaluate sensory properties of sugar cookie containing sucralose. Relative sweetness of sucralose to sucrose in a cookie system was examined with paired comparison tests and the result was applied to low calorie cookie preparation using polydextrose as a bulking agent. Physical and sensory properties and consumer acceptability of sugar cookies containing various levels of sucralose and polydextrose were evaluated. Relative sweetness of sucralose to sucrose was 700 times in sugar cookie. Instrumental hardness and fracturability increased as the levels of replacement with sucralose increased. Spread ratios of sugar cookies where sucrose was partially and totally replaced with sucralose and corresponding amount of polydextrose were higher than that with sucrose only. Intensities of bitter taste, salty taste, hardness and molar packing of sugar cookies where sucrose was entirely replaced with sucralose and polydextrose were higher than that those of the other cookies. Acceptability test indicated 75% replacement with sucralose and adequate amount of polydextrose can be used without harming overall, appearance and flavor acceptability while texture acceptability was slightly lower.