This study was carried out to investigate the effects of freezing temperature on the quality of thawing aged beef loin. Drip loss was higher at 3oC freezing than at 20oC freezing, showing 17.21% drip loss after 6 days aging by 3oC freezing, 14.92% drip loss 12 days aging by 20oC freezing. Cooking loss by both water bath and pan boiling were decreased with increased in aging days. The salt soluble protein extractability of the beef loin was increased until 9 days aging by both 3oC and 20oC freezing, after that was decreased. The L value of the beef loin was high until 9 days aging by 3oC freezing, after that the L value of that was decreased. And the aging at 20oC freezing was high significantly with increased aging days. The a value of the beef loin was low significantly in 6 and 9 days aging by 3oC freezing, 20oC freezing was low significantly with increased aging days. The b value of the beginning of aging was higher with increased aging days. The percentage of denatured myoglobin of the beginning of aging was the highest, then those of 3oC and 20oC freezing showed 89.70% and 88.00%, respectively. The shear force of the beef loin was decreased with aging days, but the myofibrillar fragmentation index increased with aging days. The pH of the beef loin increased until 6 days of aging by both 3oC and 20oC freezing, after that the pH decreased.