This experiment was carried out to investigate 1) the relative merits of phosphates on the WHC and pH of meat in the practical concentration of 0.5% phosphates in combination with 2% sodium chloride, 2) whether the increase of WHC by phosphates was due to sequestering calcium and 3) relationship between the WHC and factors, pH, calcium and tonal phosphorus content. The longissimus dorsi muscles of three 18 month-old crossbred bulls and five 10 month-old rabbits were used as meat samples. The phosphates used were tetrasodium pyrephosphate(PP), tripolyphosphate(TPP) and sodium hexametaphosphate(HMP). The results obtained are summarized as follows: 1. The effect of phosphates and sodium chloride on pH of meat can be arranged in the order of PP-NaCl (6.1)$gt;TPP-NaCl (6.0)$gt;TPP-NaCl (5.9) and HMP-NaCl(5.9) in beef; PP-NaCl(6.5) and TPP-NaCl(6.5)$gt;HMP-NaCl(6.3) and NaCl(6.3) in rabbit muscle. 2. The WHC of meat was observed by a series in the following order: NaCl(81.5)$gt;PP-NaCl(75.7)$gt;TPP-NaCl(57.3)$gt;HMP-NaCl(56.5); TPP-NaCl and HMP-NaCl had no effect on the WHC of beef; and PP-NaCl(93.4)$gt;TPP-NaCl(87.5)$gt;HMP-NaCl(76.0)$gt;NaCl (73.8) in rabbit muscle. 3. Phosphates did not shorn the sequestering effect of calcium ions in meat. 4. The pH of meat had direct relationship with the WHC both in beef, (r=0.64, P$lt;.05) and in rabbit muscle, (r=0.71, P$lt;.01). 5. Calcium content showed inverse relation to the WHC of meat only in beef, (r=-0.77, P$lt;.01). 6. Total phosphorus content regardless of treatments appeared to have no effect on the WHC.