It is the microstructure that gives the desired textural characteristics to food products. Thus it is of our interest to understand structuring mechanisms in order to be able to design food products with specific textural properties. Furthermore, in the case of frying, consumers demand for healthier foods has initiated interest in understudying the underlying physical phenomena of oil absorption during frying. A number of techniques have been used to quantify internal structures of fried foods (e.g. optical microscopy, confocal laser scanning microscopy, Bouchon et al., 2001) but there is a need of methods that would allow detailed 3D, non-invasive quantitative characterization of food microstructures. Recently X-ray microcomputed tomography (X-ray micro-CT) has been introduced as a new method to investigate food structures (Mousavi et al., 2005). X-ray micro-CT is a combination of X-ray microscopy and tomographical algorithms that can resolve details as small as a few microns in size. It is based on differences in X-ray attenuation (absorption and scattering) arising principally from differences in density within the specimen.In this work the effect of frying time and frying temperature on the structure of potato strips was investigated. Three dimensional images of samples at different frying times and temperature were obtained. It was also possible to quantify parameters such as pore size distribution and crust development during frying. This work demonstrates the capabilities of X-ray micro-computed tomography as a non-invasive technique for the study of the internal 3D microstructure of food materials and relate it to processing parameters in a way that allows not only a fundamental understanding of the process but also a process design that would result in specific microstructures. Deep-fat frying of potatoes can be defined (Miranda, ML Aguilera, JM 2006)) as the process of cooking foods by immersing them in an edible oil or fat which is at a temperature above the boiling point of water, typically 150-200oC. Upon addition of the French fries to the hot oil, the surface temperature of the fries rises rapidly. The water at the surface of the fries immediately starts boiling, the surrounding oil is, in the process, cooled to lower temperatures, but this is only a temporary effect as it is quickly compensated by convection.In the event that the amount of added French fries exceeds a critical value, only then will the temperature of the oil be significantly affected (Mellema, 2003). As the boiling commences, the convection will be further intensified by the turbulent water vapour; due to the evaporation, surface drying will occur along with shrinkage and the development of surface porosity and roughness. Mellema (2003) also adds that explosive evaporation can lead to the formation of large pores. As frying time increases moisture content in the crust decreases, thereby reducing the amount of steam leaving the surface. In some circumstances, the surface temperature may rise above the boiling point of water, but i...