Abstract: In order to study the effect of temperature and time on oil absorption of frying sample, potato flakes made from potato starch and water were used as a simple simulated system.The different oil content of simulated potato flakes including total oil, structural oil, penetrated surface oil and surface oil were determined by dyed oil method.The results showed that the total oil content and structural oil content increased as the frying time increased. The penetrated surface oil content increased before dropping with the increase of time. Frying time had no significant effect on the surface oil content. As the frying temperature increased, the total oil increased significantly and the structural oil content showed the trend of rising.There was no significant difference between surface oil contents at180℃ and 200℃. And penetrated surface oil content of 140℃ differed significantly from the ones of other temperatures.