Moisture content was 79.5%, banjhi shoot was 77.8% of the total and the weight was 29.4 g/100 buds in the harvested plant leaves used for manufacturing Okro tea. Okro tea heated at 75$^{circ}C$ for 30 min showed the best quality among all the treatmants. Chemical components such as total nitrogen, theanine, arginine and chlorophyll were high in the tea treated at 75$^{circ}C$ for 30 min compare with those of other treatments. The sensory evalution test In terms of appearance shape color and taste showed greater preferences in Okro tea treated at 75$^{circ}C$ for 30 min than those of other treatments. The results suggested that heat treatment at 75$^{circ}C$ for 30 min was the best condition for the final rolling process in manufacturing of Okro tea.