Beef heart (BH), a low water binding meat, was treated by acid-solubilization isoelectric-precipitation (SIP), and functional and textural properties were compared with untreated BH and BH treated by a surimitype process. The effect of salt, 0% or 2% NaCl, on gel attributes was also evaluated. Acid-SIP BH without salt exhibited higher gel attributes (water-holding capacity, cook yield, texture profile analysis) than untreated BH or surimi BH without salt. In addition, acid-SIP BH without salt had gel attributes that were superior to untreated BH with salt and comparable to surimi BH with salt. Acid-SIP produced a protein with enhanced gelforming ability without the aid of salt.