To optimize the preparation condition of oil in water microemulsion rheological method was used. The viscosity-temperature curve of refined soybean oil was recorded and from this result microemulsion was prepared at various temperatures and evaluated by Coulter counter during 3 weeks. The difference in rheograms of crude emulsion and the microemulsion varying the number of passes in the homogenizer was also examined. From above experiments following conclusions were obtained. 1) Through all the process, temperature was an important factor and the optimum was 60-80℃. 2) By first pass in the homogenizer, most oil droplets were finely dispersed. 3) In the homogenizing step the higher pressure results in the finer dispersion but as the pressure goes up, the differential efficiency of dispersion was decreased.