Salicornia herbacea salt was prepared by both the incineration and the extraction methods and their effects on physicochemical properties of the salt were tested. As the incineration temperature increased, the yield, pH, and alkalinity of Salicornia herbacea salt were decreased. The content of Na, K and Ca of the Salicornia herbacea salt increased with increase in the incineration temperature, while that of Mg decreased. On the other hand, the yield and NaCl content of Salicornia herbacea salt prepared by the extraction method were increased in proportion of adding sea water, while those of alkalinity were decreased. The pH and ORP of Salicornia herbacea salts prepared by the extraction method were lower than those prepared by the incineration method and their chromaticity was dark with a low L-value and high a- and b-values. The mineral content of Salicornia herbacea salt by the extraction method increased with increase in the addition of sea water. The Mg content of the Salicornia herbacea salts by extraction method was remarkably higher than those by the incineration method, while those of K and Ca content were lower. Result of sensory evaluation showed that the salts prepared by the extraction method with 10-15 times of distilled water were more palatable than that extracted with sea water.