The structural and physicochemical properties of dried aloe vera gel by DIS (dewatering impregnation soaking) process under optimum conditions were investigated. FT-IR spectra for dried samples of DIS aloes showed the typical patterns of standard aloe polysaccharide, and surface structures by SEM (scanning electron microscopy) were similar to a gel-like structure. In case of physicochemical properties of dried aloe samples by DIS process, solubilities and swelling powers of control (not osmotic treated aloe), DIS (S) and DIS (G), samples treated by osmotic solution of 60% sucrose/0.25% NaCl and 50% glucose/0.5% NaCl, were 48.3-57.3% and 8.3-11.7%, respectively, showing no significant differences among samples, but swelling power of DIS (PEG), sample treated by using 50% polyethylene glycol as an osmotic agent was about 5 times higher that of control. Also, water holding capacities of control, DIS (S) and DIS (G) were similar to each other, but that of DIS (PEG) was about 5 times higher that of control. Oil holding capacities of control and DIS aloes maintained the 50.9-86.4% levels of water holding capacities showing no significant differences among samples. Rehydration ratio of DIS (PEG) aloes were significantly dependent on the temperature of rehydrated solvent (water), and rehydration ratio of not-fileted aloe was about two folds higher than that of fileted aloe.