Tofu powder is the product from ground dried tofu which can be used as an alternative protein source.pre-emulsion from the mixtures of tofu powder and oil were prepared.The effect of per-emulsion(4050 and 60 % of surimi weight) on the qualities of fish tofu were elucidated. The pre-emulsion could be added to fish tofu at 60% of surimi weight.The result of sensory test showed that overall acceptance from panelists of this fish tofu was signlficantly. When the pre-rmulsion was added to fish ball (506070 and 80% of surimi weight) the pre-emulion could be added to fish ball at 80 % of surimi weight.The result of sensory test showed that overall acceptance from panellsts of fish ball was significantly.