This study was performed in order to determine the processing conditions (pre-drying at room temperature for 0 or 30 min, frying at 160℃ for 1 min or at 180℃ for 40 sec, and soaking for 0～24 h) of Sasambeong recorded in the “Sumunsasul”. The Sasambeong was evaluated for crude lipid content, hardness, Hunter’s color values, and sensory characteristics. After pre-drying at room temperature for 30 min, the crude lipid contents and hardness of Sasambeong were significantly increased. In addition, the crude lipid content and hardness of Sasambeong did not differ significantly according to the frying conditions. After pre-drying, the sensory characteristics of Sasambeong showed more improvement. The crude lipid content, hardness, Hunter’s color values, and sensory characteristics of Sasambeong, which were prepared according to different soaking times (0, 6, 12, or 24 hr) were investigated. As soaking time increased, the crude lipid content and hardness of Sasambeong decreased with a range of 25.43～24.31% and 525.90～388.98 g, respectively. The sensory characteristics of Sasambeong showed no significant difference according to the soaking time. Overall, we think that the best processing conditions of Sasambeong were pre-drying at room temperature for 30 min and then frying at 160℃ for 1 min.