Abstract: The aim of this paper was to study how meat size,slice thickness and cooking final temperature affect eating quality of pan- fried restructured steak. Topsides of Chinese Simmental bulls and yarks were excised from the left carcasses and used to study the effect of meat diameter size, slice thickness and cooking final temperature on warner- bratzler shear force( WBSF),texture profile analysis( TPA) of steak. The results showed that meat diameter size had significant effect on eating quality of restructured steak.The WBSF value increased with the increase of slice thickness( p < 0.05). With increasing cooking final temperature,WBSF,cooking loss,hardness increased( p < 0.05). According to the result of cooking yield,WBSF and hardness,beef industry and consumers should pay attention to meat size,slice thickness and cooking final temperature and the suggested technical parameters were 5 cm meat diameter size,8 mm thickness( slice thickness) and 60 ℃( cooking final temperature).The pan- fried restructured steak had good TPA features and tenderness,high cooking yield.