This study was conducted to evaluate the effect of oil on physical properties of corn masa and sensory of tortillas. Oil from commercial and lab-made whole dry corn masa (DCM) was extracted with hexane. Both flours were reconstituted with 2, and 4% w/w of commercial corn oil, to have 50 and 100% oil reconstituted flours. These levels of reconstitution were to determine the impact of oil on dough properties and sensory characteristics of corn tortillas. The sensory analysis of both types of flours showed the same patterns. The absence of oil did not affect dough stickiness or tortilla reliability. But, low content of oil did adversely and significantly (p