This study was intended to investigate the characteristics of muffins prepared with allulose which is low-calorie and physiologically functional rare sugar. Volume and specific volume of muffins increased significantly with allulose addition, but not with its contents. Muffin heights also increased as allulose was added more. Baking loss rate and moisture contents were not significantly different among samples. Allulose seemed to have nearly same water holding capacity with sucrose. Lightness of muffin crust and crumb both decreased, but redness and yellowness increased according to allulose, the reducing sugar addition by Maillard reaction. In the texture profile analysis, Hardness of AL100 was higher significantly (p<0.05) and springiness, cohesiveness and fracturability increased according to the allulose contents. In the sensory evaluation, AL0 was the sweetest and AL0 and AL25 got higher overall acceptance score. Physical characteristics were not different (p<0.05) among AL0, Al25 and AL50. As a result, 25% sucrose substitution with allulose can provide low-calorie, anti-hyperglycemic and tasty muffin.