The change of the rheological properties of surimi which accompanied heat-rocessing was examined by stress-relaxation experiment. Samples were made from the frozen surimi of Alaska pollack. The instantaneous compression modulus showed the measuring temperature dependence, and the results could be analyzed by the theory of rubber elasticity. All the samples except those produced by heating at 40°C showed the thermo-rheological simplicity. Although the elastic modulus of all the samples except those of 0% NaCl generally increased with the heating temperature, the viscosity was almost independent of the heating temperature.