During the thermal processing of canned food, the rate of sensory quality`s change is much slower than that of the inactivation of bacterial spores. But the thermal processing time has to be minimized for keeping the sensory quality of the product, as long as the microbiological safety is secured. With the aid of the cooking value, the effects of thermal processing on the sensory quality changes were examined in order to obtain the data for optimal processing conditions of canned luncheon meat products. The results obtained are summarized as follows. 1. The sensory quality of the products, expressed as color, texture and flavor was reduced significantly as the thermal processing goes on and higher temperature were used even in the same C-value. Same tendency was shown in the puncture test by Instron and color data measured by Color Difference Meter. 2. The z-values of the cooking value for sensory quality changes of color, texture and flavor during thermal processing were calculated as 75℃, 64.2℃ and 25.3℃, respectively.