This study was carried out to investigate the effects of freezing temperature on quality of thawed beef loin. In case of thaw drip loss, the freezing of -3$^{circ}C$ and -2$0^{circ}C$ were higest by 3.4% to 30 days and by 1.8% to 60 days, respectively. And the thaw drip loss of -3$^{circ}C$ freezing was more than -2$0^{circ}C$ freezing. The cooking loss of water bath and pan boiling were increased significantly during freezing than the beginning of freezing, but were not different -3$^{circ}C$ and -2$0^{circ}C$. The salt soluble protein extractability was decreased during freezing, the -2$0^{circ}C$ freezing was higher than -3$^{circ}C$ freezing. The water soluble protein extractability of -3$^{circ}C$ freezing was not significant different during freezing storage, that freezed at -2$0^{circ}C$ was increased during freezing. The "L" value of the beginning of freezing was higher than during freezing, the "a" value was not different during freezing, and the "b" value during freezing was higher than the beginning of freezing. The myoglobin denatured percentage of the -3$^{circ}C$ and -2$0^{circ}C$ freezing were highest by 94.4% to 45 days and by 94.0% to 15 days, respectively. The shear force value during freezing was higher than the beginning of freezing, the myofibrillar fragmentation index was not significant different during freezing. The pH was increased to freezing 30 days, after that was decreased.ays, after that was decreased.