Raw materials were removed from U.S. Choice Yield Grade 3 beef forequarters I h postmortem. Samples were jlaked with an Urschel Comitrol3600 as three sizes; small (head opening = 3.0 mm), medium (head opening = 6. I mm) and large (head opening = 9.9 mm). Each flake size was formulated with I . 0% NaCl and 0.25 % sodium tripolyphosphate (STP), converted into 25 mm thick restructured steaks and packaged. Subjective evaluations were conducted a$er 0 and 56 days of frozen storage for color, cohesiveness, muscle cut resemblence and overall appearance. A 7-member panel evaluated tenderness, juiciness, connective tissue amount and flavor. Objective measurements included Hunter Color values, shear force, percentage cooking loss and lliobarbituric Acid (TBA) values. Small jlake particles contributed to improved color, cohesiveness and overall appearance. Particle size had minimal efects on muscle cut resemblence, cooking loss, shear values and all sensory attributes. Color degradation and oxidative rancidity increased with storage time.