To clarify the effect of storage temperature on the physicochemical and rheological properties of plaice, Paralichthys olivaceus muscle, the changes in IMP accumulation rates, rigor index, breaking strength and K-value of muscle during storage at $0^{circ},;5^{circ}C$ and $10^{circ}C$ were studied. The maximum speed and content of IMP accumulation were showed in sample stored at $0^{circ}C$ among the all samples. The content and time reached around the maximum IMP accumulation for each samples were $6.94{mu}mole/g$ and 30hrs for samples stored at $0^{circ}C,;6.30{mu}mole/g$ and 31.5hrs for $5^{circ}C$ samples and $5.40{mu}mole/g$ and 45hrs for $10^{circ}C$ samples, respectively. Values of breaking strength in sample stored at $5^{circ}C$ increased rapidly than samples at $0^{circ}C$ showed maximum values after 10hrs. However, In case of fresh flesh stored at $10^{circ}C$, there was no increase of breaking strength during storage. The breaking strength was not closely related with rigor index. The times reached around $5\%$ K-value which is representative excellent freshness index of sashimi were 14hrs for samples stored at $0^{circ}C$, 13hrs for $5^{circ}C$ samples and 4hrs for $10^{circ}C$ samples. From the results above, it was suggested that the storage at low temperature($10^{circ}C{sim}5^{circ}C$) was effective in increase the IMP contents and breaking strength, and maintenance the high-freshness of fresh plaice flesh at early periods after death.