This study was conducted to determine the effects of low intensity power ultrasound on properties of beef muscles. Ten pairs of loins from steer carcasses, USDA Choice, maturity A were obtained 24 hrs after slaughter for this study. Each loin was divided into at least 12 steaks and each steak was divided into 4 pieces, labeled, vacuum packed individually, and divided into groups: Day 1 and Day 7. Four treatments: control (no treatment), 1.5 W/cm 2 , 3 W/cm 2 , and 5 W/cm 2 electrical intensity power levels were applied (at 20 kHz) for 1.5 minutes/side (3 minutes total time) under refrigerated conditions. Ultrasound treatments were applied using a direct probe commercial ultrasonic system. Cooking yields, shear force (Warner-Bratzler), and ultrasonic power entering the samples were measured. In addition, microscopy and SDS PAGE tests were conducted on the samples. No difference in shear force was observed for day 1, however at day seven the 5 W/cm 2 treatment required a lower force (P<0.05) to shear the sample. Histological cross-sectional samples for all treatments showed separation of the muscle bundles when compared with the control. SDS PAGE did not showed any difference between treatments.