the presence of a large number of fat globules increased the resistance to flow which, in turn, increased the apparent viscosity of the emulsion system. This tendency could be observed for every heating temperature testing in this study. After the samples had been subjected to heat treatment, small fat globules formed irregular rearrangement of coalescence. The clumps of fat globules were clearly observed at higher temperature studied. As fat content increased, large clumps and coalescence became more pronounced. This means that the free space of continuous phase was increased and have less suspended single fat globules to resist the flow. Thus this phenomenon resulted in the reduction of K values at higher temperature