By the previous reports, it was practically proved that the alkali salts of polymeric phosphate increased the cohesive ability and its stickiness,improved the colour tone and made tough meat tender. But as it was noticed in the first report, though an aqueous solution of polynleric phos-phate potassium salt or its compound with sodium salt was sticky, when sodium chloride was added in this solution, the undissolved rubber-like deposits were produced in it and the filtrate of these solution lost sticki-ness. Therefore,the authors have studied the compound of polymeric phosphate sodium salts(M)and the compound made by adding polymeric phosphate potassium salts(P)in the case of penetrating into various kinds of meat. The results obtained were as follows:1.The penetration of M into various meat was smooth、 but that of P was not smooth. 2.Theundissolved rubber-like doposits which were made from P and the sodium chloride, sometimes made little spots in meat.3.Polymeric phosphates penetrated better into fish flesh than mam- malian flesh.4.Polymeric phosphates penetrated better in dry curing than picklecuring 5.When the meat temperature was 20℃.,the polymeric phosphates penetrated more easily than at the temperature of 1℃. Note : Composition of M and P ....