The present article deals with the viscosity of meat and its relation to hydrogen ion concentration. The viscosity of meat gradually becomes inversely proportional to the freshness of meat, though its relation to pH is complicated. The viscosity of meat will change according to not only the quantity of actomyosin in the meat but also the sorts and quantity of electrolytes. The viscosity of meat was able to be increased by adding electrolytes and adjusting pH. In the cases when the pH value was adjusted to 4.9 by adding lactic acid or to 8.2 by adding sodium carbonate, the viscosity of horse-flesh turned out to be 28.3 and 94.2 respectively. Though the viscosity of meat was increased in this way, the cohesive power of meat was not always strengthened.