Microbial transglutaminase (MTG) is a food additive widely used to improve the mechanical properties of beef, poultry and fish gels. The aim of this study was to determine the effect of incubation temperature on the mechanical properties of restructured beef gels treated with MTG. The restructured beef gels were obtained by adding 0.0% (untreated) or 0.3% MTG. Three incubation temperatures (40, 50 or 60C) for 30 min were used, followed by cooking at 90C for 15 min. Control samples without incubation were also prepared. Changes in the mechanical properties (texture profile analysis and puncture test), color attributes, expressible water and cooking loss were determined. Results indicated that the maximum mechanical properties can be obtained by incubating beef pastes at 50C for 30 min with minimal effect on color, expressible water and cooking loss when 0.3% of MTG is added.